Judgment N.K.Sodhi, J. 1. What is challenged in this writ petition filed under Art. 226 of the Constitution is the notice dt. 13th March, 2000, (Annex. P-5) issued by the AO under Sections 147/148 of the IT Act, 1961. In view of the law laid down by the apex Court in GKN Driveshafts (India) Ltd v. ITO (2003) 259 ITR 19 (SC), the petitioner is required to file its objections before the AO who will decide the same by passing a speaking order before proceeding further with the assessment. The writ petition against the notice is not maintainable. Consequently the same is dismissed.