TMI Blog2019 (7) TMI 1850X X X X Extracts X X X X X X X X Extracts X X X X ..... to be followed pursuant to the issuance of notice - grounds raised grounds stating that the notice is barred by limitation as contemplated under Section 148 of the Act and that the reasons which are sought to be adduced, are of such of opinion, which is improper - HELD THAT:- When the Hon'ble Supreme Court in GKN Driveshafts (India) Ltd's case [ 2002 (11) TMI 7 - SUPREME COURT] had categ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a period of four weeks from the date of receipt of a copy of this order. In case, such objections are filed before the assessing officer, the same shall be considered in accordance with law and reasoned speaking orders shall be passed, as expeditiously as possible - W.P.Nos.989 of 2011, 1481 and 1482 of 2004 and W.P.M.P.Nos.1568 and 1569 of 2004 - - - Dated:- 19-7-2019 - THE HONOURABLE MR. JU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decisions of the Hon'ble Supreme Court, since this Court intends to follow the decision of the Hon'ble Supreme Court rendered in GKN Driveshafts (India) Ltd. Vs. Income-tax Officer itself reported in [2002] 125 Taxman 963 (SC), wherein the order of interference to a notice under Section 148 of the Act, was clarified to the effect that the appropriate course of action for the noticee is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice, which includes filing of returns and seeking for objections, it cannot be said that such a contention is opposed to the provisions of the Act and further submitted that the decision should not be followed is far-fetched. Since this Court has relied upon the decision of GKN Driveshafts (India) Ltd's case of the Hon'ble Supreme Court, which has a binding nature on this Court in view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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