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2022 (1) TMI 613 - MADRAS HIGH COURTValidity of Assessment order - Non-furnishing of necessary documents as sought by petitioner - HELD THAT:- By seeking certain documents, without ascertaining the availability or non-availability of such documents, an assessee cannot be permitted to prolong and protract the issues with reference to the Assessment Orders. In this regard, seeking certain clarifications of documents in a calculated manner, there is a possibility of collusion. In such circumstances, all these aspects cannot be gone into by this Court in writ proceedings. However, the fact remains that the petitioner has received four documents, pursuant to the orders of this Court and the said facts are admitted by the petitioner. Thus, certain documents were already furnished and the petitioner is of an opinion that some other documents are also required for the purpose of submitting their objections. By citing these reasons, the petitioner states that unless the documents are furnished, the respondents shall not be allowed to proceed with the assessment. Such a contention deserves no merit consideration. The availability or the nonavailability of the documents with the Department or the facts which all are to be adjudicated before the Appellate Authorities, the Appellate Authority is empowered to call for the records relied on by the Assessment Officer. In the event of availability of documents, the Appellate Authority is within his powers to permit the assessee to peruse the documents or furnish the copy of the same as the case may be. Such an opportunity may be available to the petitioner, to peruse the documents or receive the copies, by filing an appeal before the Appellate Authority. The High Court need not entertain a writ proceedings with reference to such disputed facts between the parties. The petitioner is expected to exhaust the appeal remedy. The appeals are not filed and the practice of filing writ petitions in order to avoid pre-deposit cannot be encouraged. The statutory remedy is to be exhausted by the aggrieved person - Petition disposed off.
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