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C. Krishnamurthy Versus Income Tax Officer, Joint Commissioner of Income Tax

2015 (8) TMI 561 - MADRAS HIGH COURT

Non furnishing of documents - request of the petitioner cannot be considered as scrutiny assessment has been completed in the assessee case under Section 144 and liability for payment of tax has been established on 31.03.2015 and demand notice has been served on 22.05.2015 - Held that:- The said reason assigned by the first respondent in the impugned order for non furnishing the copy of the documents as sought for by the petitioner, cannot be accepted by this Court for the reason that when the p .....

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etition No. 20873 of 2015 - Dated:- 13-7-2015 - T. Raja, J. For the Appellant : Mr Niranjan Rajagopalan For the Respondent : Mr T Pramod Kumar Chopda, Senior Standing Counsel ORDER Heard Mr.Niranjan Rajagopalan, learned counsel appearing for the petitioner and Mr.T.Pramod Kumar Chopda, learned Senior Standing Counsel, who takes notice for the respondents and with their consent, the main writ petition itself is taken up for disposal at the admission stage itself. 2. This writ petition has been fi .....

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representative before the Income Tax Officer, Ward -1 (1), Erode, requesting to furnish a copy of some of the necessary documents, the first respondent has rejected the same by order dated 19.06.2015, on the ground that the request of the petitioner cannot be considered as scrutiny assessment has been completed in the assessee case under Section 144 of the Income Tax Act, 1961 and liability for payment of tax has been established on 31.03.2015 and demand notice has been served on 22.05.2015. 4. .....

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ment has been completed in the assessee case under Section 144 of the Income Tax Act, and liability for payment of tax has been established on 31.03.2015 on the authorised person of the petitioner, the petitioner cannot ask for the proof of despatch of the same. 6.This Court agrees with the said submission made by the learned Senior Standing Counsel appearing for the petitioner but, even otherwise, the petitioner is entitled to receive a copy of the documents sought for in his letter dated 05.06 .....

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