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2022 (4) TMI 689 - HC - Income TaxReopening of assessment u/s 147 - mandation of filling objection prior to the filing the present writ petition - Non filing of objection against reopening by assessee - HELD THAT:- 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 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 before the Assessing 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.
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