2003 (9) TMI 45

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..... of section 147 - In view of the law laid down by the Supreme Court in GKN Driveshafts (India) Ltd. v. ITO, the proper course for the petitioner is to file its objections before the assessing authority who will decide the same by passing a speaking order. The present petition under article 226 of the Constitution is misconceived at this stage. Consequently, the same is dismissed. - - - - - Dated: .....

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..... will decide the same by passing a speaking order. The present petition under article 226 of the Constitution is misconceived at this stage. Consequently, the same is dismissed. We, however, make it clear that it will be open to the petitioner to raise all the pleas that are available to it before the competent authority who will decide the same in accordance with law. - - TaxTMI - TMITax - I .....

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