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2003 DIGILAW 75 (PNJ)

Kanti Prasad Garg v. Additional Commissioner Of Income Tax

2003-01-16

N.K.SODHI, N.K.SUD

body2003
Judgment N.K.Sodhi, J. 1. Challenge in this writ petition is to the notice dt. 28th March, 2002, issued under Section 148 of the IT Act, 1961, by the ITO Ward 1 (i), Faridabad, In response to this notice the petitioner has raised some objections before the AO it being pleaded that he (AO) has no jurisdiction to proceed with the assessment. This petition has been filed under Article 226 of the Constitution with the apprehension that the AO is likely to make the assessment without dealing with the objections raised by him. There is no material before us to substantiate this apprehension. We are sure that the AO while making the assessment will deal with all the objections raised by the petitioner and pass a speaking order thereon. We find no ground to interfere with the notice at this stage.