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2020 (11) TMI 266 - HC - Income TaxReopening of assessment u/s 147 - for the purpose of contesting the said appeal petitioner requested the Income Tax Department to supply him certain documents, such as the certified copy of the income tax return with all accompanying annexures filed by the petitioner for the assessment year 1996-97 - HELD THAT:- Relief prayed for by the petitioner in this writ petition cannot be granted in view of the fact that when the documents demanded by the petitioner are not available with the Income Tax Department, no such direction of supplying them can be given. Moreover, the petitioner can very well approach the appellate court, where his appeal against the impugned assessment order is pending, for appropriate direction to the authorities of the Income Tax Department to produce the relevant record.
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