Dismissal of Writ Petition Challenging Income Tax Notice for AY 1995-96

The High Court of Punjab and Haryana dismissed a writ petition challenging a notice issued by the Assistant Commissioner of Income-tax under section 148 of the Income-tax Act for the assessment year 1995-96. The court directed the petitioner to file objections before the assessing authority as per the Supreme Court's decision in GKN Driveshafts (India) Ltd. v. ITO. The petition was deemed misconceived at that stage but the petitioner was allowed to raise all pleas before the competent authority.

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The High Court of Punjab and Haryana dismissed a writ petition challenging a notice issued by the Assistant Commissioner of Income-tax under section 148 of the Income-tax Act for the assessment year 1995-96. The court directed the petitioner to file objections before the assessing authority as per the Supreme Court's decision in GKN Driveshafts (India) Ltd. v. ITO. The petition was deemed misconceived at that stage but the petitioner was allowed to raise all pleas before the competent authority.

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