Allowing the petition the Court held that though no notice under section 143(2) was issued, the objections had not been disposed of. While the Assessing Officer was entitled to issue notice under section 143(2) to take forward the assessment on the merits, the issuance of the notice at a stage anterior to disposal of the objections to the assumption of jurisdiction was premature and contrary to law. The notices issued under section 143(2) were set aside and the Assistant Commissioner was directed to dispose of the objections filed by the assessee as to the assumption of jurisdiction. If the question of jurisdiction was decided adverse to the assessee the proceedings for reassessment would continue.  GKN Driveshafts (India) Ltd. v. ITO (2003)  259 ITR 19 (SC).   (AY. 2013-14 to 2017-18)