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TMI Blog2023 (4) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... the department will be taken into account and considered by the CIT(A). The parties and/or their authorized representatives will appear before CIT(A). CIT(A) will deliberate on the aspect indicated above before proceeding further. CIT(A) will not pass a piecemeal order; the order will be composite, which will deal with the aforesaid aspect as well as the merits of the appeal. - W.P.(C) 5315/2022 & CM APPL. 55428/2022 - - - Dated:- 27-1-2023 - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MS JUSTICE TARA VITASTA GANJU For the Petitioner Through: Mr Tanveer Ahmed Mir, Mr Vaibhav Suri Mr Yash Datt, Advocates. For the Respondents Through: Mr Zoheb Hossain, Sr. Standing Counsel with Mr Vipul Agarwal Mr Parth Semwal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015, 2015-2016, 2016-2017 and 2017-2018 and consequently stay the appeal proceedings pending before the Ld. CIT (A), Delhi-27. 3. Since the counter-affidavit on behalf of the respondents/revenue was not filed in time, a hard copy of the same has been handed over in court today. We are informed that a copy of the same has also been served on Mr Tanveer Ahmed Mir, who appears on behalf of the petitioner. 3.1 The Registry will scan and upload the counter-affidavit filed on behalf of the respondents/revenue so that it remains embedded in the case file. 4. As would be evident from the prayers made in the writ petition, the essential grievance of the petitioner is that he is not privy to the information, documents and material, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejected by respondent no.1. on 07.12.2019. 7. The record presently available with us shows that a notice under Section 142(1) of the Act, dated 14.12.2019 was served on the petitioner, calling upon him to furnish accounts and documents, concerning companies referred to in the annexures appended to the said notice. 7.1. The petitioner on 17.12.2019, appears to have filed a response to the notice dated 14.12.2019 issued under Section 142(1) of the Act. Inter alia, in his reply, the petitioner sought documents and information, in the backdrop of it coming to light that the respondents/revenue had made multiple references to different authorities located abroad. The articulation in this behalf is contained in paragraph 3(b) of the reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he documents involved are voluminous they could not be collated, and hence, the said exercise would take some time, according to the affiant. 14. We may point out that, insofar as Relied Upon Documents (RUDs) are concerned, Mr Hossain says they have been furnished. However, Mr Hossain seeks to cover his bases by submitting that, if some RUDs have not been furnished, the same will be furnished within the shortest possible time. 14.1 Mr Hossain says this exercise will be completed within the next twelve (12) weeks. 15. Insofar as the documents which are in possession of the respondents/revenue and have not been relied upon, Mr Hossain says that there is no legal obligation on the part of the respondents/revenue to furnish the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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