2022 (3) TMI 1248

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondents Through : Mr. Kunal Sharma, Advocate J U D G M E N T MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the notice dated 31st March, 2021 issued under Section 148 of Income Tax Act, 1961 (hereinafter referred to as 'the Act'). 2. Learned Counsel for the Petitioner states that the sanction was granted by sanctioning authority on 31st March, 2021 at 4:21 PM o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9 ITR 19 (SC). 4. In rebuttal , learned counsel for the petitioner places reliance on the judgment passed by Gujarat High Court in Kanubhai M. Patel HUF vs. Hiren Bhatt or his Successors to Office & 4, 2010 SCC OnLine Gujarat 7005 to contend that the judgment of the Supreme Court in GKN Driveshafts (India) Ltd. (supra) has been distinguished. The relied upon portion of the judgment of the Gujar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ounsel for the parties, this Court is of the view that the present writ petition is not maintainable inasmuch as the petitioner has not followed the procedure laid down in GKN Driveshafts (India) Ltd. (supra) prior to the filing of present writ petition. It is pertinent to mention that in the said judgment, it has been held by the Supreme Court that if an assessee is aggrieved by a reassessment no....