GKN DRIVESHAFTS (INDIA) LTD. vs INCOME TAX OFFICER .

The Supreme Court addressed the proper procedure for a taxpayer to challenge a notice issued under Section 148 of the Income Tax Act, 1961. The Court ruled that a writ petition challenging such notices is premature if the taxpayer has not first followed the administrative remedy of filing a return and seeking the reasons for the notice. The Court clarified that once reasons are furnished, the taxpayer is entitled to file objections, which the assessing officer must dispose of via a speaking order.