When an appeal is also not filed, it is premature for this Court to issue a direction to condone the delay. The petitioner would be left the Patna High Court CWJC No.6135 of 2023 dt.16-05-2023 2/2 remedy to file an appeal and seek for condonation of delay which could be at the discretion of the Appellate Authority.

In the context of the above notification, a return can be filed in Patna High Court CWJC No.6973 of 2023 dt.11-05-2023 3/3 in accordance with it, in which circumstance, the assessment has to be redone.

Patna High Court CWJC No.6908 of 2023 dt.11-05-2023 3/3 In the above circumstances, we find no reason to invoke the extraordinary jurisdiction under Article 226, especially since it is not a measure to be employed where there are alternate remedies available and the assessee has not been diligent in availing such alternate remedies within the stipulated time.

These are all the matters which are required to be examined by the Patna High Court CWJC No.7143 of 2023 dt.10-05-2023 4/4 concerned authorities. In this regard, if a representation is submitted, the concerned authority shall take note of it and proceed to pass orders on the petitioner's representation at the earliest while communicating the same to the petitioner.

On the other hand, at the fag end of the contract the respondent has taken action and this may also be taken note of before taking any further action. With the above observation, the present writ petition stands allowed.