2025 (3) TMI 413

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..... Mumbai, to order an enquiry into the disappearance of records in this matter and submit a report within two months to this Court. We reluctantly record that similar directions in other matters result in conclusions that, though the records have disappeared, no officer is responsible for such disappearance. This is quite unfortunate, and because of this attitude, the instances of disappearance or selective disappearance of records are on the rise. If the records have disappeared, we fail to understand how no official can be held responsible. In such a situation, at least the highest officer must assume responsibility for the disappearance of records. PCIT must also apprise this Court of whether there is any procedure for filing police comp .....

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..... ion of the assessee and dismissing the Revenue's appeal in AY:09-10 erred in not considering order of the Delhi High Court in the cases of Super Malls(P) Ltd [2016 (11) TMI 1370 - DELHI HIGH COURT] and Nau Nidh Overseas Pvt. Ltd [2017 (3) TMI 108 - DELHI HIGH COURT] and order of KPC Medical College and Hospital [2015 (7) TMI 6 - ITAT KOLKATA]?
M.S. SONAK & JITENDRA JAIN, JJ. For the Appellant: Mr Suresh Kumar. For the Respondent: Mr Madhur Agrawal with Mr Sameer Dalal.. PC:- 1. Heard learned Counsel for the parties. 2. By our order dated 12 February 2025, we had directed the Appellant to produce assessment records so that at least one of the grounds on which the ITAT had made the impugned order could be suitably addressed. 3 .....

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..... must assume responsibility for the disappearance of records. 7. The PCIT must also apprise this Court of whether there is any procedure for filing police complaints where official records are stated to have disappeared in thin air. Ultimately, the Revenue Officials must be conscious of the fact that they are only trustees with respect to the positions that they hold and the powers that they discharge. Therefore, they are responsible for ensuring that the records are properly maintained. In a given case, if the records are misplaced, a proper explanation should be forthcoming. The statement in the communication addressed to Mr Suresh Kumar about the matter being 13 to 14 years old is incorrect given the fact that the revenue instituted in .....

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