9911796707
TMI Blog1996 (1) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome-tax Officer. His contention is that the assessing authority has valued the building constructed by him through the Executive Engineer (Valuation) of the Department and the yardstick for valuation adopted was based on the particulars in Instruction No. 1671. The petitioner has not been given a copy of the said instruction even though he had specifically asked for the same. He had not told the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Tribunal. The petitioner claims that in order to successfully prosecute his appeal before the Tribunal a copy of the said instruction is necessary. Instructions are issued by the Board as empowered under section 119 of the Income-tax Act, 1961. It cannot be said that such instructions are not meant for public consumption. It is also provided in rule 111B of the Income-tax Rules, 1962, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclared the principle consistently. It is unnecessary to load the judgment with numerous citations containing the declaration application of the principle. The recent decision of the House of Lords Dr. G. v. General Medical Council [1989] 2 All ER 69 is a recent illustration of the application of the principle, and the extreme anxiety on the part of the courts to ensure that a citizen is not handi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... high rate of tax, the document shall be disclosed to him. It cannot be withheld. The petitioner is perfectly justified in contending that the copy of the said document is necessary for successful prosecution of his appeal now pending before the Tribunal. Though prayer No. 1 in the original petition has become infructuous, because of the appellate order by the Deputy Commissioner, he is entitled t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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