Section 143(1) intimation cannot be issued for invalid return

Rajdhani Institute of Information Technology Vs CIT(A) (ITAT Cuttack) It was the submission that the assessee had been served with a communication dated 21.08.2015 intimating that the return filed by it was a defective return and if the defect was not rectified the return would be treated as invalid. Assessee had not complied with the notice issued u/s.139(9) of the Act on 21.08.2015. It was the submission that subsequently the assessee was served with intimation u/s.143(1) of the Act on 14.03.2016, wherein some adjustments have been made. It was the submission that as the return filed by the ...