Challenge to re-assessment proceeding before disposal of objection not maintainable: HC

Jagran Prakashan Limited Vs Assessing Officer (Allahabad High Court) Undisputedly, in view of the decision of the Supreme Court as regularly followed by this Court by way of procedural principle, the Court does not directly entertain the challenge to re-assessment proceeding before disposal of the objection filed by the assessee to the initiation of such re-assessment proceeding. Thus the principle enunciated by the decision of Supreme Court in the case of GKN Driveshafts (India) Ltd. vs Income Tax Officer and another, 2003(259) ITR 19 (SC) has been consistently applied by this Court. In view ...