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TMI Blog2022 (4) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... g Officer, who is bound to dispose of the same by way of a speaking order. Consequently, this Court is of the view that since the alternative effective remedy has not been resorted to, the present writ petition is not maintainable. Though in the instant case, the petitioner has written a letter in response to the reasons received by it, yet it has not filed any objections. In fact, in the said letter, a Power of Attorney, copy of ITR, Bank statement have only been enclosed and no specific objection has been raised. Consequently, this Court is in agreement with the preliminary objection raised by the learned counsel for the respondentrevenue that the present writ petition is premature. - W.P.(C) 4039/2022 - - - Dated:- 24-3-2022 - HON ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... states that the present writ petition is liable to be dismissed as the petitioner has not filed any objection prior to the filing the present writ petition. In support of his submission, he places reliance on the judgment of the Supreme Court in GKN Driveshafts (India) Ltd. vs. Income Tax Officer, (2003) 259 ITR 19 (SC). 6. In rebuttal , learned counsel for the petitioner states that the petitioner had written a letter in response to the reasons received by him. He places reliance on the judgment passed by Gujarat High Court in Kanubhai M. Patel HUF vs. Hiren Bhatt or his Successors to Office 4, 2010 SCC OnLine Gujarat 7005 to contend that the judgment of the Supreme Court in GKN Driveshafts (India) Ltd. (supra) has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esorted to, the present writ petition is not maintainable. 8. Though in the instant case, the petitioner has written a letter in response to the reasons received by it, yet it has not filed any objections. In fact, in the said letter, a Power of Attorney, copy of ITR, Bank statement have only been enclosed and no specific objection has been raised. Further, this Court is of the view that the judgment of the Gujarat High Court is not applicable to the facts of the present case. In any event, it is not open to a High Court to distinguish a judgment of the Apex Court especially when the latter is clear and categorical. Consequently, this Court is in agreement with the preliminary objection raised by the learned counsel for the respondentrev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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