2003 (9) TMI 45

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....urt - HC<br>Dated:- 4-9-2003<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : N. K. SODHI., HEMANT GUPTA. JUDGMENT The judgment of the court was delivered by N.K. SODHI J.-The challenge in this writ pet....

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....section 142 of the Income-tax Act. In view of the law laid down by the Supreme Court in GKN Driveshafts (India) Ltd. v. ITO [2003] 259 ITR 19, the proper course for the petitioner is to file its obje....