IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.16782 of 2010 Date of decision: 17.9.2010 Om Service Station. -----Petitioner. Vs. Union of India & others. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Pankaj Jain, Advocate for the petitioner. --- ADARSH KUMAR GOEL, J. 1. This petition seeks quashing of notice dated 18.12.2009, Annexure P-8, under Section 148 of the Income Tax Act, 1961 (for short, “the Act”). 2. Case of the petitioner is that it is a partnership firm deriving income from trading in oil and lubricants. Assessment for the assessment year 2005-06 was completed under Section 143(3) of the Act on 9.4.2007 and after some further proceedings, reassessment proceedings were initiated by giving the impugned notice. The petitioner filed objections to the said notice on 24.8.2010 vide Annexure P-11, but no decision was taken thereon. It has been orally stated by learned counsel for the CWP No.16782 of 2010 petitioner that notice under Section 142(1) of the Act has also been issued without objections being decided. 3. We have heard learned counsel for the petitioner. 4. Only contention which has been finally pressed by learned counsel for the petitioner is that as per procedure laid down in the judgment of the Hon’ble Supreme Court in GKN Driveshafts (India) Ltd. v. ITO & others [2003] 259 ITR 19, before proceeding with the reassessment, decision on objections has to be taken . 5. Without expressing any opinion on merits, we direct respondent No.3 to take a decision on the objections of the petitioner within 15 days from the date of receipt of a copy of this order. 6. The petition is disposed of. (ADARSH KUMAR GOEL) JUDGE September 17, 2010 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2