Validity of Second notice issued under Section 148 of Income Tax Act without disposing return filed to first notice

Messrs. Elite Pharmaceuticals And Anr Vs ITO (Calcutta High Court)

A short question of law involved in this writ petition is that whether a second notice under Section 148 of the Income Tax Act, 1961 issued by the assessing officer after the expiry of one year as per Section 153(6)(i) is valid without disposing the return filed to the first notice issued under Section 148 of the Income Tax Act for the very same assessment year. Here admittedly in this case returns in response to notices under Section 148 of the Act and objections against the same relati

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