2020 (11) TMI 266

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..... ner: Mr. Muktesh Maheshwari For Respondent: None ORDER Aggrieved with the demand raised by the Income Tax Department under Section 147 read with Section 143(3) of the Income Tax Act, vide assessment order dated 28.12.2019, the petitioner has preferred an appeal before the Commissioner of the Income Tax Appeal and the said appeal is pending. It is contended by learned counsel for the petitio .....

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..... w 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 r .....

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