2021 (5) TMI 124 - HC - Income Tax

Denial of principles of natural justice - Writ Petition prays for a Mandamus directing the respondents to furnish the documents as well as statements of third parties as sought for by the petitioner in his representation and to complete the assessment under Section 153C in line with the principles of natural justice - HELD THAT - Upon instructions, Mr.Srinivas would state that representation dated 27.02.2021 is indeed pending before the respondents and that the petitioner may approach the respondents at any time for collection of the copies of the documents sought, after paying necessary charges in that regard. This is recorded. He also assures the Court that the respondents have no intention completing the assessment in haste and the petitioner will be afforded full opportunity of hearing prior to orders being passed. This is also recorded. With the above observations, the mandamus sought stands achieved, and the writ petition is closed.

Summary

Issues involved:
Request for Mandamus to furnish documents and statements of third parties for completing assessment under Section 153C of the Income Tax Act, 1961.

Analysis:

1. Mandamus for Document Furnishing: The petitioner sought a Mandamus directing the respondents to provide documents and statements of third parties as per the representation dated 27.02.2021. The Court noted that the representation was pending before the respondents. Mr. Srinivas, representing the respondents, confirmed the same and stated that the petitioner could approach them for the required documents by paying necessary charges. This assurance was duly recorded, ensuring the petitioner's access to the requested information.

2. Completion of Assessment under Section 153C: The petitioner requested completion of assessment under Section 153C of the Income Tax Act, 1961, in accordance with the principles of natural justice. Mr. Srinivas assured the Court that the assessment would not be rushed and that the petitioner would be given a full opportunity to be heard before any orders were passed. This commitment was also recorded by the Court, ensuring that the assessment process would be conducted fairly and in compliance with legal principles.

3. Final Disposition: The Court, with the consent of both parties, disposed of the writ petition at the stage of admission. The requested Mandamus for document furnishing was considered achieved based on the assurances provided by the respondents. Consequently, the writ petition was closed, along with the connected Miscellaneous Petition, without imposing any costs. This final disposition reflected the agreement between the parties and the satisfaction of the relief sought by the petitioner through the legal process.

In conclusion, the judgment addressed the petitioner's request for Mandamus to obtain documents and statements for assessment under Section 153C of the Income Tax Act, 1961. The Court ensured that the petitioner's representation was being considered by the respondents and that the assessment process would be conducted fairly, with the petitioner given a full opportunity to present their case. The resolution of the matter at the admission stage highlighted the effective legal recourse available to parties seeking relief through the judicial system.