Dileep Kothari v. Principal Commissioner Of Income Tax-1, Jodhpur

HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR 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 MaheshwariFor Respondent(s): HON'BLE MR. JUSTICE VIJAY BISHNOI 18/08/2020 Order Aggrieved with the demand raised by the Income TaxDepartment under Section 147 read with Section 143(3) of theIncome Tax Act, vide assessment order dated 28.12.2019, thepetitioner has preferred an appeal before the Commissioner of theIncome Tax Appeal and the said appeal is pending. It is contended by learned counsel for the petitioner that forthe purpose of contesting the said appeal, he has requested theIncome Tax Department to supply him certain documents, such asthe certified copy of the income tax return with all accompanyingannexures filed by the petitioner for the assessment year 1996-97, however, the Income Tax Department has refused to supplythe same while stating that the said documents are not traceable. Learned counsel for the petitioner has submitted that adirection be issued to the Income Tax Department to supply thecopies of the documents demanded by the petitioner. Having heard the learned counsel for the petitioner and aftergoing through the material available on record, this Court is of theopinion that the relief prayed for by the petitioner in this writpetition cannot be granted in view of the fact that when thedocuments demanded by the petitioner are not available with theIncome Tax Department, no such direction of supplying them canbe given. Moreover, the petitioner can very well approach theappellate court, where his appeal against the impugnedassessment order is pending, for appropriate direction to theauthorities of the Income Tax Department to produce the relevantrecord. With these observations, this writ petition is dismissed. 106-Taruna/- (VIJAY BISHNOI),J