TMI Blog2022 (1) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments, pursuant to the orders of this Court and the said facts are admitted by the petitioner. Thus, certain documents were already furnished and the petitioner is of an opinion that some other documents are also required for the purpose of submitting their objections. By citing these reasons, the petitioner states that unless the documents are furnished, the respondents shall not be allowed to proceed with the assessment. Such a contention deserves no merit consideration. The availability or the nonavailability of the documents with the Department or the facts which all are to be adjudicated before the Appellate Authorities, the Appellate Authority is empowered to call for the records relied on by the Assessment Officer. In the event ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of a copy of that order. The grievance of the petitioner is that the directions issued by this Court in the year 2012, has not been complied with. The necessary documents sought for by the petitioners are not furnished and, therefore, the writ petitioner is unable to defend their case effectively. Thus the impugned Assessment Order is to be set aside and the respondent is directed to furnish all necessary documents enabling the petitioner to defend his case and thereafter, pass an appropriate Order of Assessment with reference to the Assessment Year 2003 04. 3. The claim set out in the writ petition directing the respondents to furnish the necessary documents are undoubtedly reasonable. The assessee is entitled to defend his case w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment. Such a contention deserves no merit consideration. The availability or the nonavailability of the documents with the Department or the facts which all are to be adjudicated before the Appellate Authorities, the Appellate Authority is empowered to call for the records relied on by the Assessment Officer. In the event of availability of documents, the Appellate Authority is within his powers to permit the assessee to peruse the documents or furnish the copy of the same as the case may be. Such an opportunity may be available to the petitioner, to peruse the documents or receive the copies, by filing an appeal before the Appellate Authority. The High Court need not entertain a writ proceedings with reference to such disputed f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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