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TMI Blog2007 (3) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... oner, petitioner could not get the original documents or copies thereof in spite of the fact that in order to obtain/procure the photo copies of the said documents petitioner offered to instal two photo copy machines in the office of the respondent authorities. At one hand the documents are not being supplied to the petitioner. On the other hand, the authorities are in haste to proceed against the petitioner by passing the assessment order. Hence this petition. 3. Shri Bharat Ji Agarwal, learned Senior Counsel appearing for the petitioner has submitted that in spite of the fact that a sufficient time of more than six years has passed the documents seized by the respondents which are relied upon and non relied upon documents are not being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he party concerned. Such a course if adopted by the Revenue Department would substantially reduce the efforts by the parties for inspection of the records. Similar Circulars No. 48/88-CX.6 dated 10.06.1988 and 207/09/2006-CX.6 dated 08.09.2006 have been issued. 6. The instructions issued by the Department are necessary and valid because of internal complicities of fiscal adjustment of diverse elements, and thus binding upon the Department. (Vide Kundan Sugar Mills v. Commissioner of Income Tax and Ors. ; Anantpur Textile Ltd. v. Commissioner, Income Tax ; K.P. Varghese v. Income Tax Officer and Ors. ; South India Viscose Ltd. v. Commissioner of Income Tax, ; and Collector of Central Excise, Patna v. Usha Martin Industries . 7. Such a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lanation and to that extent the principles of natural justice may stand violated. In absence of supply of the copies of the documents a party may be deprived of from leading proper evidence and he may not be able to give proper answer of the case against him by adducing positive evidence in support of his own case together with the right to contradict all other allegations. Deciding a case without furnishing proper documents by the Revenue ignoring the essentials of justice, may render the order a nullity. (Vide Union of India v. Ex. Constable Amrik Singh ). 13. The case of the petitioner stands fortified by various judgments of the Court, namely, General Spares Industries Ltd. v. Union of India ; Roshan Lal Agarwal v. Union of India ; S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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