Rajasthan High Court - Jodhpur
Dileep Kothari vs Principal Commissioner Of Income Tax-1 on 18 August, 2020
Author: Vijay Bishnoi
Bench: Vijay Bishnoi
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
S.B. Civil Writ Petition No. 7114/2020
Dileep Kothari S/o Shri Jeevanlal Kothari, Aged About 57 Years,
R/o 12-B Civil Lines, Old Residency Road, Jodhpur (Raj.).
----Petitioner
Versus
1. Principal Commissioner Of Income Tax-1, Jodhpur.
2. Income Tax Officer, Ward 1 (1), Jodhpur (Rajasthan).
3. Commissioner Of Income Tax (Appeals), Jodhpur.
----Respondents
For Petitioner(s) : Mr. Muktesh Maheshwari
For Respondent(s) :
HON'BLE MR. JUSTICE VIJAY BISHNOI
Order 18/08/2020 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 petitioner that for the purpose of contesting the said appeal, he has 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, however, the Income Tax Department has refused to supply the same while stating that the said documents are not traceable. (Downloaded on 18/08/2020 at 08:56:46 PM)
(2 of 2) [CW-7114/2020] Learned counsel for the petitioner has submitted that a direction be issued to the Income Tax Department to supply the copies of the documents demanded by the petitioner.
Having heard the learned counsel for the petitioner and after going through the material available on record, this Court is of the opinion that the 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.
With these observations, this writ petition is dismissed.
(VIJAY BISHNOI),J 106-Taruna/-
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