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    <title>2022 (4) TMI 689 - DELHI HIGH COURT</title>
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    <description>The court emphasized the importance of following the procedure of filing objections before resorting to a writ petition, as established in the Supreme Court judgment in GKN Driveshafts (India) Ltd. The court found the writ petition premature and not maintainable due to the failure to exhaust the alternative remedy of filing objections before the Assessing Officer. The petition was dismissed with liberty for the petitioner to raise objections in accordance with the Supreme Court judgment.</description>
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      <description>The court emphasized the importance of following the procedure of filing objections before resorting to a writ petition, as established in the Supreme Court judgment in GKN Driveshafts (India) Ltd. The court found the writ petition premature and not maintainable due to the failure to exhaust the alternative remedy of filing objections before the Assessing Officer. The petition was dismissed with liberty for the petitioner to raise objections in accordance with the Supreme Court judgment.</description>
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