D.K.Mahajan, J.

1. The Income-tax Appellate Tribunal has referred the following question of law for the opinion of this court:

"Whether the Tribunal was justified in refusing to consider the validity of notice under Section 148 even though the ground challenging the same had not been pressed before the Appellate Assistant Commissioner ?"

2. The assessee is an individual. The assessment year in question is 1965-66. The assessee obviously did not file the return of income within the time allowed by Sections 139(1) and 139(2) of the Income-tax Act, 1961. He filed his return of income on 28th March, 1969, and this return would be a valid return in view of Section 139(4) and (8). However, the Income-tax Officer who was oblivious of this provision treated the return dated 28th March, 1969, as invalid as it was, according to him, outside the period prescribed by Section 139(3). No order was passed by him on the said return. He proceeded to issue a notice under Section 148 on 9th March, 1970, in response to which the assessee filed a return on the same day declaring the loss of Rs. 4/128 as per the original return. It may be mentioned that in the original return dated 28th March, 1