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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 ..... DGMENT MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the notice dated 31st March, 2021 issued by respondent no.2 under Section 148 of Income Tax Act, 1961 (hereinafter referred to as 'the Act'). 2. Admittedly, the impugned notice was not only signed, but also issued on the same day i.e. 31st March, 2021. An SMS was sent to the petitioner informing of the notice which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel accepts notice on behalf of the respondents. Mr. Bhatia 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me on record, no useful purpose would have been served by asking the petitioner to first undertake the said exercise. The decision of the apex court is required to be applied after considering the facts and circumstances of each case. In a given case, considering the facts and circumstances, the Court may not find it necessary to ask an assessee to first undertake the exercise of filing objections ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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