9911796707
TMI Blog2002 (2) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... summon those documents, and also the documents sought to be produced are not by the assessee as observed by the apex court in the case of Tulsiram Sanganaria, I do not find any error on the face of the record committed by the trial court to interfere with the impugned order in exercise of the supervisory jurisdiction of this court under article 227 of the Constitution of India. - this revision petition is dismissed at the admission stage. - - - - - Dated:- 4-2-2002 - Judge(s) : MRS. T. MEENA KUMARI. JUDGMENT MRS. MEENA KUMARI J.-This civil revision petition has been filed under article 227 of the Constitution of India against the orders dated November 21, 2001 passed in I.A. No. 1138 of 2001, in R.C. No. 108 of 1999 by the Fourth A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner herein filed the I.A. No. 1138 of 2001 before the Fourth Addl. Rent Controller, Hyderabad, to summon the documents mentioned above. The trial court dismissed the said I.A. on the ground that the court cannot summon those documents once the Commissioner of Income-tax declined to provide those documents on the ground of public interest and also on the ground that both the parties had adduced sufficient evidence. Aggrieved by the said impugned order dated November 21, 2001, of the Fourth Additional Rent Controller, Hyderabad, the present revision petition has been filed. Heard both sides. Counsel for the petitioners submits that the trial court has every power to summon the documents if any authority has refused to grant certified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee received or obtained by any income-tax authority in the performance of his functions under this Act, the Chief Commissioner or Commissioner may, if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for and his decision in this behalf shall be final and shall not be called in question in any court of law. (2) Notwithstanding anything contained in sub-section (1) or any other law for the time being in force, the Central Government may, having regard to the practices and usages customary or any other relevant factors, by order notified in the Official Gazette, direct that no information or document shall be furnished or produced by a public servant in respect of such ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment orders, etc., shall be admissible in evidence if they are produced by the assessee. In this case, the assessment order and other documents are sought to be summoned by the appellant, who is not the assessee and hence those documents even if produced have no evidentiary value. Even the trial court observed that the information is not sought by the assessee and it is sought by another person to use the same as evidence against the assessee. Learned counsel for the respondents also submits that he has filed a number of documents which are relevant to come to a just conclusion of the issue involved in the RC. The trial court has also further observed that both the parties have adduced sufficient evidence, and the trial court whil ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
