High Court Of Delhi
GKN Driveshafts (India) Ltd. vs. Income Tax Officer & Ors.
Section 143(2), 148, Art. 226
Dalveer Bhandari & Vikramajit Sen, JJ.
Civil Writ Petn. No. 730 of 2002 & Civil Misc. No. 1232 of 2002
31st January, 2002
V.P. Gupta, for the Petitioner : R.D. Jolly & Ms. Rashmi Chopra, for the Respondents
BY THE COURT :
This petition is directed against the notices issued to the petitioner under ss. 148 and 143(2) of the IT Act, 1961 (âthe Actâ). In the petition itself the reason for issuing the notice under s. 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 s. 143(2) of the Act has been issued because on certain points in connection with the return of income further information is required by the Department. All what the petitioner is agitating before this Court can be submitted by filing reply to the notices before the concerned officers.
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. Civil Misc. No. 1232 of 2002 is also disposed of accordingly.
[Citation : 257 ITR 702]