2017 (5) TMI 682 - HC - Income Tax

Non-supply of the certified copies of the order sheets - Held that - It is the right of every assessee to seek for the certified copy of entire order sheet of any assessment proceeding. While seeking for such copies, even if details have not been provided however, since the entire order sheet has been sought for, it is open for the authorities to compute whatever is the amount payable for providing such certified copies and issue notice and demand the petitioner to deposit the same. On such deposit, the certified copies as entitled shall be handed over forthwith. In such background, we direct opposite party No. 1 to act in tune with the above observation/direction of ours.

Summary

Issues:
Petitioner aggrieved by non-supply of certified copies of order sheets for multiple assessment years and refusal to entertain application.

Analysis:
The petitioner filed a writ application due to dissatisfaction with the non-supply of certified copies of order sheets for various assessment years and the alleged refusal by authorities to consider the application dated February 8, 2017. The senior standing counsel for the Income-tax Department argued that the application was incomplete as it lacked specific order details and necessary costs. The court noted that every assessee has the right to request certified copies of the entire order sheet for any assessment proceeding. Even if specific details are missing, the authorities can calculate the costs for providing the copies and demand the petitioner to deposit the amount. Upon such deposit, the entitled certified copies should be provided promptly. Consequently, the court directed the concerned party to comply with this observation and direction.

The judgment emphasizes the right of an assessee to seek certified copies of the complete order sheet for assessment proceedings. It clarifies that even if application details are incomplete, authorities can calculate costs and request deposit before providing the copies. By highlighting the importance of providing access to complete order sheets, the court ensures transparency and accountability in assessment processes.

The writ application was disposed of based on the above considerations, and the court issued an urgent certified copy upon proper application. Additionally, a free copy of the order was provided to the learned senior standing counsel. This comprehensive analysis underscores the significance of ensuring access to complete order sheets for assessment proceedings and outlines the procedural steps for obtaining certified copies in such cases.