GKN DRIVESHAFTS (INDIA) LTD. versus INCOME TAX OFFICER AND ORS.

GKN DRIVESHAFTS (INDIA) LTD. versus INCOME TAX OFFICER AND ORS.

A writ petition challenging the issuance of notice under Section 148 is premature. Objections must be raised with the assessing officer, who is bound to provide reasons and dispose of objections by a speaking order before proceeding with the assessment.

Parties
Appellant: GKN Driveshafts (India) Ltd.; Respondents: Income Tax Officer and Ors.
Jurisdiction
India
Judgment Date
25 November 2002
Procedural Posture
Civil Appeal / On Appeal From Dismissal of Writ Petition by High Court
Outcome
civil appeals dismissed
Legal Topics
Income Tax Act, 1961, Notice Under Section 148, Section 143(2), Procedure for Challenging Reassessment Notice, Writ Petition
Tax Law Income Tax Act, 1961 Notice Under Section 148 Section 143(2) Procedure for Challenging Reassessment Notice Writ Petition

Case Brief

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Parties

GKN Driveshafts (India) Ltd.

Appellant

Income Tax Officer and Ors.

Respondents

Procedural Posture

Civil Appeal / On Appeal From Dismissal of Writ Petition by High Court

Legal Issues

  1. 1 Whether a writ petition challenging the issuance of notices under Sections 148 and 143(2) of the Income Tax Act, 1961 was premature
  2. 2 What is the proper procedure when a notice under Section 148 is issued

Ratio Decidendi

A writ petition challenging the issuance of notice under Section 148 is premature. Objections must be raised with the assessing officer, who is bound to provide reasons and dispose of objections by a speaking order before proceeding with the assessment.

Court Disposition

civil appeals dismissed

Orders

  • Assessing officer must dispose of objections, if any, by a speaking order before proceeding with assessment for the five relevant assessment years.
  • Appellate authority is directed to dispose of any appeals against the orders of assessment expeditiously.