2017 (5) TMI 682 - HC - Income Tax

Petitioner's Right to Certified Copies in Assessment Proceedings: Court's Clarification on Deposit Requirement

The court emphasized the right of the petitioner to request certified copies of the complete order sheet for assessment proceedings. It clarified that ... Right of an assessee to obtain certified copies of order sheet - duty of tax authorities to compute costs and issue demand - entitlement to certified copies upon deposit of prescribed costsRight of an assessee to obtain certified copies of order sheet - duty of tax authorities to compute costs and issue demand - entitlement to certified copies upon deposit of prescribed costs - Remedy for non-supply of certified copies of order sheets for specified assessment years and effect of an incomplete application. - HELD THAT: - The Court held that an assessee has a legal right to seek certified copies of the entire order sheet of any assessment proceeding. The mere absence of specific details in the application for certified copies does not entitle the authorities to refuse outright. Where the entire order sheet is sought, the authorities are obliged to compute the fee or costs payable for providing such certified copies, serve a notice demanding deposit of that amount, and on receipt of the prescribed payment, furnish the certified copies forthwith. The High Court directed the assessing authority to act in accordance with this obligation in respect of the petitioner's applications for the listed assessment years. [Paras 3, 5]The writ petition was disposed directing the tax authority to compute the costs, demand deposit if any, and furnish the certified order-sheet copies on deposit for assessment years 2010-11 to 2015-16.Final Conclusion: Writ disposed with directions that the assessing authority shall, notwithstanding omissions in the application, compute the fee for certified copies of the order sheets for AYs 2010-11 to 2015-16, issue a demand for deposit, and on payment hand over the certified copies forthwith; urgent certified copy to be issued on proper application. Issues:Petitioner aggrieved by non-supply of certified copies of order sheets for multiple assessment years and refusal to entertain application.Analysis:The petitioner filed a writ application due to dissatisfaction with the non-supply of certified copies of order sheets for various assessment years and the alleged refusal by authorities to consider the application dated February 8, 2017. The senior standing counsel for the Income-tax Department argued that the application was incomplete as it lacked specific order details and necessary costs. The court noted that every assessee has the right to request certified copies of the entire order sheet for any assessment proceeding. Even if specific details are missing, the authorities can calculate the costs for providing the copies and demand the petitioner to deposit the amount. Upon such deposit, the entitled certified copies should be provided promptly. Consequently, the court directed the concerned party to comply with this observation and direction.The judgment emphasizes the right of an assessee to seek certified copies of the complete order sheet for assessment proceedings. It clarifies that even if application details are incomplete, authorities can calculate costs and request deposit before providing the copies. By highlighting the importance of providing access to complete order sheets, the court ensures transparency and accountability in assessment processes.The writ application was disposed of based on the above considerations, and the court issued an urgent certified copy upon proper application. Additionally, a free copy of the order was provided to the learned senior standing counsel. This comprehensive analysis underscores the significance of ensuring access to complete order sheets for assessment proceedings and outlines the procedural steps for obtaining certified copies in such cases.