Supply of documents request must be decided promptly, with reasons given if any requested record cannot be furnished

The Assessing Authority was directed to decide the application for supply of copies of documents and order sheets within the stipulated time. If any requested document could not be furnished because of a legal impediment, reasons had to be communicated to the petitioner. The petition was disposed of without examining the merits of the underlying dispute, with the relief confined to a direction for consideration of the pending request and a reasoned response on non-supply where applicable.

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Issues: Whether the Assessing Authority should be directed to decide the petitioner's application for supply of copies of documents and order sheets.

Analysis: The petition was disposed of without entering into the merits of the dispute. The request for a direction to consider the application for supply of copies was accepted, and the authority was required to pass an appropriate order within a stipulated time. If any requested document could not be supplied due to legal impediment, reasons were required to be communicated to the petitioner.

Conclusion: The petition was disposed of with a direction to the Assessing Authority to decide the application for supply of copies of documents and order sheets and to communicate reasons if any document could not be supplied.

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