Wmp/24795/2019 Of M/S.eih Associated Hotels Ltd v. The Assistant Commissioner Of Income Tax

W.M.P.Nos.24795 and 24797 of 2019inW.P.No.25229 of 2019 M.SUNDAR.J., These 'Writ Miscellaneous Petitions' ('WMPs' for brevity) have been filed with the following prayer: 'Prayer in WMP No.24795 of 2019 'To dispense with the production of the original copy of the impugned order dated 31.07.2019, dismissing the objections of the petitioner for re-opening the assessment under Section 147 of the Act for PAN: , for the assessment year 2012-2013.' Prayer in WMP No.24797 of 2019 'To dispense with the production of the original copy of the impugned Notice No.ITBA/AST/F/17/2018-19/1015381247(1) dated 21.03.2019, issued under Section 148 of the Act for PAN: , for the assessment year 2012-2013 by the Assistant Commissioner of Income Tax Corp.Circle 2(1)-Chennai, 5[th] Floor, Chennai – 600 034.' 2. The reason given in Paragraph 23 of the affidavits filed in support of these WMPs is cryptc and the reason is that the aforesaid impugned notice and impugned order are not readily available with the writ petitioner. To be noted, Paragraph 23 is ad-verbatim the same in affidavits filed in support of both WMPs and the same reads as follows: '23.The petitioner is seeking a dispensation from the production of the original copies of the impugned notice and the impugned order as they are not readily available with it.' 3. Nonetheless, photocopies of impugned notice and impugned order have been filed. These WMPs are ordered as prayed for with a rider that the original shall be produced if it becomes necessary.28.08.2019 gpa W.M.P.Nos.24795 and 24797 of 2019 inW.P.No.25229 of 2019