2015 (8) TMI 561 - HC - Income Tax

Non furnishing of documents - request of the petitioner cannot be considered as scrutiny assessment has been completed in the assessee case under Section 144 and liability for payment of tax has been established on 31.03.2015 and demand notice has been served on 22.05.2015 - Held that - The said reason assigned by the first respondent in the impugned order for non furnishing the copy of the documents as sought for by the petitioner, cannot be accepted by this Court for the reason that when the petitioner has sought for furnishing of certain documents from the first respondent, in all fairness, the first respondent could have furnished the same. Thus without expressing anything with regard to the merits of the case, hereby direct the first respondent to furnish all the documents sought for by the petitioner in his letter dated 05.06.2015, to the petitioner, within a period of one week from the date of receipt of a copy of this order. - Decided in favour of assessee.

Summary

Issues involved:
Challenge to communication rejecting document request under Article 226 of the Constitution of India.

Analysis:
The petitioner filed a writ petition challenging the communication of the first respondent rejecting the request for documents. The petitioner had requested copies of specific documents through his authorized representative, which was denied by the first respondent citing completion of scrutiny assessment and tax liability establishment. The court found the reason given for denial unacceptable, stating that the first respondent should have provided the requested documents. The Senior Standing Counsel for the respondents argued that since scrutiny assessment was completed and tax liability established, the petitioner cannot ask for proof of dispatch. The court agreed with the counsel but emphasized the petitioner's right to receive the requested documents, listing them in detail for both assessment years. The court directed the first respondent to furnish all documents requested by the petitioner within one week from the date of the order without expressing any opinion on the case's merits. The writ petition was disposed of with no costs awarded.