2012 (5) TMI 600 - HC - Income Tax

Summary

The petitioner filed objections against a reassessment notice under Section 148 of the Income Tax Act, 1961. The Assessing Officer must dispose of the objections before proceeding with the assessment, following the procedure from G.K.N Driveshafts India Limited versus ITO. The writ petition is disposed of with liberty for parties to approach the Court if needed.