2001 (6) TMI 816

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....rch, 2001, Annexure P-11, issued by the Jt. CIT, Special Range, Ludhiana (respondent) under s. 148 of the IT Act, 1961 (for short, the 'Act'). The petitioner has also prayed for issuance of a writ in the nature of prohibition restraining the respondent from taking further proceedings in pursuance of notice, Annexure P-13. 2. The main thrust of the petitioner's challenge to the impugne....

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....ections. 4. We have thoughtfully considered the arguments of learned counsel, but have not felt persuaded to share the apprehension expressed by him that the respondent would decide the matter without even considering the objections raised by the petitioner. We are convinced that the respondent is bound to consider the objections raised by the petitioner in the light of the law laid down by the S....