And Others v. Asst. Commissioner Of

IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO. 367 OF 2005 Mr. Pradip P. Mahatme, Power of Attorney of Mrs. Siobhan Mary Jasper and others. ... Petitioners versus Asst. Commissioner of Income Tax and another. ... Respondents Mr. R. Srinivasan with Mr. Sudin Usgaonkar, Advocates for tePetitioner. Mr. S. R. Rivonkar, Advocate for the Respondents. CORAM : R. M. LODHA & N. A. BRITTO, JJ. DATE : 17TH OCTOBER, 2005. P.C.:­ Having heard the learned Counsel for the petitioner,we are satisfied that this Writ Petition does not deserve to beadmitted. The course suggested by the Supreme Court in thecase of GKN Driveshafts (India) Ltd. v. Income­Tax Officer and others, Vol.259 ITR page 19, must be followed by theAssessee in as much as he must raise his objections to the impugned notices before the Assessing Officer. The Assessing Officer, shall, obviously, in thelight of the Judgment of the Supreme Court cited supra, consider the saidobjections and dispose of the same by a speaking order before proceedingwith the assessments for which the notices have been issued to thepetitioner. In case, the petitioner feels aggrieved by the Order of theAssessing Officer disposing of the objections, the petitioner shall be atliberty to pursue appropriate remedy in challenging the said Order. We accordingly dispose of the Writ Petition by the following Order: ORDER The petitioner shall be at liberty to file objections to theimpugned notices before the Assessing Officer within four weeks fromtoday. The Assessing Officer shall consider the objections of thepetitioner and dispose of the same by a speaking order. Until disposal of the objections by the Assessing Officer, and, ifadverse to the petitioner, for a period of four weeks thereafter, the finalAssessment Order shall not be passed by the Assessing Officer. R. M. LODHA, J. N. A. BRITTO, J.