2020 (11) TMI 266 - HC - Income Tax

Reopening of assessment u/s 147 - for the purpose of contesting the said appeal petitioner requested the Income Tax Department to supply him certain documents, such as the certified copy of the income tax return with all accompanying annexures filed by the petitioner for the assessment year 1996-97 - HELD THAT - Relief prayed for by the petitioner in this writ petition cannot be granted in view of the fact that when the documents demanded by the petitioner are not available with the Income Tax Department, no such direction of supplying them can be given. Moreover, the petitioner can very well approach the appellate court, where his appeal against the impugned assessment order is pending, for appropriate direction to the authorities of the Income Tax Department to produce the relevant record.

Summary

Issues:
Challenge against demand by Income Tax Department under Sections 147 and 143(3) of Income Tax Act, refusal by Income Tax Department to supply requested documents for pending appeal, request for direction to supply documents.

Analysis:
The judgment pertains to a case where the petitioner challenged the demand raised by the Income Tax Department under Sections 147 and 143(3) of the Income Tax Act. The petitioner preferred an appeal before the Commissioner of Income Tax Appeal against the assessment order. The petitioner requested certain documents, including the certified copy of the income tax return for the assessment year 1996-97, from the Income Tax Department to contest the appeal. However, the Income Tax Department refused to supply the documents, stating that they were not traceable.

The petitioner's counsel argued for a direction to be issued to the Income Tax Department to supply the requested documents. The Court, after considering the arguments and examining the available material, concluded that the relief sought by the petitioner could not be granted. The Court reasoned that since the documents requested by the petitioner were not available with the Income Tax Department, it could not issue a direction to supply them. The Court also highlighted that the petitioner could approach the appellate court where the appeal against the assessment order was pending and seek appropriate directions for the production of the relevant records.

In conclusion, the Court dismissed the writ petition, emphasizing that the requested relief could not be granted due to the unavailability of the documents with the Income Tax Department. The petitioner was advised to seek necessary directions regarding document production from the appellate court where the appeal was pending.