{"id":63622,"date":"2026-08-03T23:11:13","date_gmt":"2026-08-03T17:41:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vijay-kumar-patel-v-pr-cit-2025-122-itr-436-raipurtrib\/"},"modified":"2026-08-03T23:11:13","modified_gmt":"2026-08-03T17:41:13","slug":"vijay-kumar-patel-v-pr-cit-2025-122-itr-436-raipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vijay-kumar-patel-v-pr-cit-2025-122-itr-436-raipurtrib\/","title":{"rendered":"Vijay Kumar Patel v. Pr. CIT (2025) 122 ITR 436 (Raipur)(Trib.)"},"content":{"rendered":"<p>The assessee filed a return in response to notice under section 148 but failed to e-verify it within the prescribed time. The Tribunal held that an unverified return is non est in law and cannot be treated as a valid return under section 139. Consequently, the Assessing Officer was not required to issue a notice under section 143(2), as such notice can be issued only where a valid return has been furnished. (AY. 2017-18).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2): Assessment-Notice-Return filed in response to notice under section 148 not e-verified-Return non est-Notice under section 143(2) not mandatory.[S. 139, 148]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-63622","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gya","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63622","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=63622"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63622\/revisions"}],"predecessor-version":[{"id":63623,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63622\/revisions\/63623"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}