2003 (2) TMI 558 - HC - Income Tax

Summary

The High Court of Punjab and Haryana dismissed a writ petition challenging a notice issued by the Assessing Officer under Sections 147/148 of the IT Act, 1961. The court held that objections must be filed before the AO, who will decide them before proceeding with the assessment, citing the law laid down in GKN Driveshafts (India) Ltd v. ITO (2003) 259 ITR 19. The writ petition was deemed not maintainable and was dismissed.