ORDER : (AVNEESH JHINGAN, J.) 1. This petition is filed seeking quashing of notice dated 20.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘the Act’) relating to assessment year 2015-16. 2. The brief facts are that proceedings for the relevant assessment year were initiated under Section 153A of the Act against the petitioner culminated in an order of the Income Tax Settlement Commission dated 09.10.2018. A notice under Section 148 of the Act was issued on 20.03.2024 and the reasons for reopening were supplied. The petitioner filed objections dated 16.11.2024 and 28.11.2024. Without deciding the objection, the notice dated 23.01.2025 was issued, hence the present petition. 3. Interalia the grievance raised in the petition is that the department is not complying with the decision of the Supreme Court in the case of Gkn Driveshafts (India) Ltd. Vs. Income Tax Officer And Ors. reported in (2003) 259 ITR Page 19. 4. Leaned counsel for the respondent appears on advance notice is not in a position to dispute the legal position. 5. Before proceedings further, it would be relevant to quote the operative part of the judgment passed in the case of Gkn Driveshafts (India) Ltd. (supra) “5. We see no justifiable reason to interfere with the order under challenge. However, we clarify that when a notice under Section 148 of the Income Tax Act is issued, the proper course of action for the notice is to file return and if he so desires, to seek reasons for issuing notices. The assessing officer is bound to furnish reasons within a reasonable time. On receipt of reasons, the notice is entitled to file objections to issuance of notice and the assessing officer is bound to dispose of the same by passing a speaking order. In the instant case, as the reasons have been disclosed in these proceedings, the assessing officer has to dispose of the objections, is filed, by passing a speaking order, before proceeding with the assessment in respect of the abovesaid five assessment years. 6. Insofar as the appeals filed against the order of assessment before the Commissioner (Appeals), we direct the appellate authority to dispose of the same, expeditiously. 7. With the above observations, the civil appeals are dismissed.” 6. The Assessing Officer is obligated to deal with the objections raised by the petitioner in accordance with law. 6. Insofar as the appeals filed against the order of assessment before the Commissioner (Appeals), we direct the appellate authority to dispose of the same, expeditiously. 7. With the above observations, the civil appeals are dismissed.” 6. The Assessing Officer is obligated to deal with the objections raised by the petitioner in accordance with law. As per the pleadings in the writ petition, the Assessing Officer is proceeding under Section 148 of the Act, ignoring the objections dated 16.11.2024 and 28.11.2024 filed by the petitioner. 7. The petition is disposed of with direction that the Assessing Officer before proceeding further, shall proceed in accordance with the decision of the Supreme Court in the case of Gkn Driveshafts (India) Ltd. (supra) 8. It is clarified that in case the objections have already been decided, the order shall be communicated to the petitioner within one week from the date of receipt of the certified copy of this order. 9. Needless to say that petitioner shall be at liberty to avail remedies in accordance with law if aggrieved of the decision.