In GKN Driveshafts (India) Ltd. Vs. Income Tax Officer and Ors. [2002 (11) TMI 7 - SUPREME COURT], the...

In GKN Driveshafts (India) Ltd. Vs. Income Tax Officer and Ors. [2002 (11) TMI 7 - SUPREME COURT], the Supreme Court clarified that “when a notice under Section 148 of the Income Tax Act is issued, the proper course of action for the notice is to file return and if he so desires, to seek reasons for issuing notices. - HC .....

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