Section 148 objection requires lawful departmental decision before writ relief is pursued.

A writ petition concerning a notice under Section 148 of the Income-tax Act, 1961 was not examined on merits because the petitioner's objection before the Assessing Authority was still pending. The Court directed the respondent-authority to decide that objection in accordance with law, taking into account the contemporaneous decision referred to by the parties. The operative effect was disposal of the petition with a direction for prior consideration at the departmental level rather than immediate judicial adjudication of the notice.

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Issues: Whether the writ petition should be entertained or disposed of by directing consideration of the petitioner's objection to the notice issued under Section 148 of the Income-tax Act, 1961.

Analysis: The petition was placed before the Court along with the statement that the objection filed before the Assessing Authority against the notice was still pending. The parties also referred to a contemporaneous decision on the issue of issuance of notice and requested that the authority be directed to decide the pending objection in accordance with law after considering that decision.

Outcome: The writ petition was disposed of with a direction to the respondent-authority to decide the petitioner's objection against the notice under Section 148 of the Income-tax Act, 1961, in accordance with law.

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