Supreme Court of India
Gkn Driveshafts (india) Ltd. v. Income Tax Officer and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
4 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961: Ss. 148 and 143(2)-Issuance of notices under-Challenging validity of -Procedure-Writ petition filed by assessee before High Court-Dismissed, holding that assessee could have taken all the objections in reply to the notices and the writ petition was pre-mature-Held, when a notice u/s 148 is issued, proper course of action for noticee is to file return and, if he so desires, to seek reasons for issuing notices-Assessing officer is bound to furnish reasons within a reasonable time-Then noticee is entitled to file objections to issuance of notice and assessing officer is.
Where later benches applied it
- 2024 Union of India & Ors. v. Rajeev Bansal
- 2022 Union of India & Ors. v. Ashish Agarwal
- 2026 Sanand Properties P.ltd. v. Jt.commr.of I.t. Range 6 and Ors.
- 2019 Commissioner of Central Excise, Haldia v. M/s. Krishna Wax (p) Ltd.
Of those, 1 distinguished · 2 referred to · 1 mentioned
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