G.K.N. Driveshafts (India) Ltd. vs Income-Tax Officer And Ors.
2002 Latest Caselaw 150 Del

Citation : 2002 Latest Caselaw 150 Del
Judgement Date : 31 January, 2002

Delhi High Court

G.K.N. Driveshafts (India) Ltd. vs Income-Tax Officer And Ors. on 31 January, 2002

Equivalent citations: 2002 257 ITR 702 Delhi

Bench: D Bhandari, V Sen

JUDGMENT

1. This petition is directed against the notices issued to the petitioner under Sections 148 and 143(2) of the Income-tax Act, 1961. In the petition itself the reason for issuing the notice under Section 148 has been incorporated. The same reads as under:

"Warranty has wrongly been claimed on provision basis in excess of actual payment by Rs. 23,20,555,"

2. Notice under Section 143(2) of the Act has been issued because on certain points in connection with the return of income further information is required by the Department. All that the petitioner is agitating before this court can be submitted by filing reply to the notices before the concerned officers.

3. In our considered opinion, the petitioner is not justified in invoking the extraordinary jurisdiction of the court at this stage. The writ petition is premature and is dismissed as such.

4. C. M. No. 1239 of 2002 is also disposed of accordingly.