2022 (3) TMI 1248

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..... rit petition is not maintainable inasmuch as the petitioner has not followed the procedure laid down in GKN Driveshafts (India) Ltd [ 2002 (11) TMI 7 - SUPREME COURT] prior to the filing of present writ petition. It is pertinent to mention that in the said judgment, it has been held by the Supreme Court that if an assessee is aggrieved by a reassessment notice, he is entitled to file objections be .....

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..... g Officer in accordance with the judgment of the Supreme Court in GKN Driveshafts (India) Ltd. (supra).
HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE DINESH KUMAR SHARMA Petitioner Through : Mr. Sunil K. Mukhi, Advocate. Respondents Through : Mr. Kunal Sharma, Advocate J U D G M E N T MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the notice dated 3 .....

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..... filed any objection with the Assessing Officer prior to the filing the present writ petition. In support of his submission, he relies on the judgment of the Supreme Court in GKN Driveshafts (India) Ltd. vs. Income Tax Officer, (2003) 259 ITR 19 (SC). 4. In rebuttal , learned counsel for the petitioner places reliance on the judgment passed by Gujarat High Court in Kanubhai M. Patel HUF vs. Hiren .....

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..... iven case, considering the facts and circumstances, the Court may not find it necessary to ask an assessee to first undertake the exercise of filing objections and thereafter to approach the Court." 5. Having heard learned counsel for the parties, this Court is of the view that the present writ petition is not maintainable inasmuch as the petitioner has not followed the procedure laid down in GKN .....

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..... ently, this Court is in agreement with the preliminary objection raised by the learned counsel for the respondent-revenue that the present writ petition is premature. 7. Accordingly, the same is dismissed with liberty to the petitioner to raise all its objections before the Assessing Officer in accordance with the judgment of the Supreme Court in GKN Driveshafts (India) Ltd. (supra).
Case law .....

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