2023 (8) TMI 1545

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..... u/s 148, within thirty days. A return was filed much later on 31.03.2009, after eight and a half months. On identical facts, in Chand Bihari Agrawal [ 2023 (8) TMI 158 - PATNA HIGH COURT ] this Court considered the issue and held against the revenue. We find that the question of law has to be answered in favour of the assessee and against the revenue - HONOURABLE THE CHIEF JUSTICE AND HONOURABL .....

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..... to the notice under Section 148 though delayed and in such circumstance, there should have been a notice issued under Section 143(2) as has been held in Hotel Blue Moon (supra). 4. The only question of law arising in the facts and circumstances of the case is whether notice should have been issued under Section 143(2) of the Income Tax Act? 5. Admittedly, the notice was issued by the Assessing Off .....

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