Gkn Driveshafts (India) Ltd. vs Ito
2002 Latest Caselaw 161 Del

ORDER

This petition is directed against the notices issued to the petitioner under sections 148 and 143(2) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). 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. 10,91,854."

2. Notice under section 143(2) 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.

2. Notice under section 143(2) 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.

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. Civil Misc. No. 1232 of 2002 is also disposed of accordingly.

4. Civil Misc. No. 1232 of 2002 is also disposed of accordingly.