Supreme Court · 2002 INSC 494 · Decided 25 November 2002
GKN Driveshafts (India) LTD. v. Income Tax Officer and ORS.
- Court
- Supreme Court of India
- Citation
- 2002 INSC 494 · [2002] SUPP. 4 S.C.R. 359
- Case number
- CIVIL APPEAL No. 7731/2002
- Decided
- 25 November 2002
- Bench
- S.S.M. QUADRI, ARIJIT PASAYAT (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 148, 143(2)
Headnote
B Income Tax Act, 1961: Ss. 148 and 143(2)-Issuance of notices under-Challenging validity of -Procedure-Writ petition filed by assessee before High Court-Dismissed, C holding that assessee could have taken all the objections in reply to the notices and the writ petition was pre-mature-Held, when a is to file return and, if he so desires, to seek reasons for issuing notices-Assessing officer is bound to furnish reasons within a reasonable time-Then noticee is entitled to file D objections to issuance of notice and assessing officer is. bound to dispose of the same by a speaking order-On
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