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1 - 10 of 51 (0.34 seconds)Section 144 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Gkn Driveshafts (India) Ltd vs Income Tax Officer And Ors on 25 November, 2002
a. GKN Driveshafts (India) Ltd. vs. ITO & ors 259 ITR 19 (SC)
When a notice under s. 148 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 AO
is bound to furnish reasons within a reasonable time. On receipt of reasons, the
noticee is entitled to file objections to issuance of notice and the AO is bound to
dispose of the same by passing a speaking order.