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| The Tax Publishers2020 TaxPub(DT) 4787 (Raj-HC) INCOME TAX ACT, 1961
Section 147
Where aggrieved with demand raised under section 147 read with section 143(3), assessee preferred an appeal before CIT(A) and said appeal was pending and meanwhile assessee filed writ petition contending that his request to supply him certain documents, was rejected by revenue, relief prayed for by assessee in writ petition could not be granted in view of fact that when documents demanded by assessee were not available with Income Tax Department, no such direction of supplying them to assessee could be given.
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Reassessment - Validity of reassessment was challenged and appeal was pending before CIT(A) - Filing of writ petition by assessee wherein he demanded certain documents from department -
Aggrieved with demand raised under section 147 read with section 143(3), assessee preferred an appeal before CIT(A) and said appeal was pending. Assessee filed writ petition contending that he requested revenue to supply him certain documents, such as certified copy of income tax return with all accompanying annexures filed by assessee for assessment year 1996-97, however, revenue refused to supply the same while stating that said documents were not traceable. Held: Relief prayed for by assessee in writ petition could not be granted in view of fact that when documents demanded by assessee were not available with Income Tax Department, no such direction of supplying them to assessee could be given. Moreover, assessee could very well approach appellate court, where his appeal against assessment order was pending, for appropriate direction to authorities of the Income Tax Department to produce the relevant record.
REFERRED :
FAVOUR : Against the assessee
A.Y. :
IN THE RAJASTHAN HIGH COURT
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