Court dismisses petition challenging Income Tax demand & denies request for documents; petitioner advised to seek relief from appellate court.

The Court dismissed the writ petition challenging the Income Tax Department's demand under Sections 147 and 143(3) of the Income Tax Act. The petitioner's request for certain documents to contest an appeal was denied as the documents were deemed untraceable by the department. The Court declined to issue a direction for document supply, advising the petitioner to seek such relief from the appellate court where the appeal was pending.

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Issues:
Challenge against demand by Income Tax Department under Sections 147 and 143(3) of Income Tax Act, refusal by Income Tax Department to supply requested documents for pending appeal, request for direction to supply documents.

Analysis:
The judgment pertains to a case where the petitioner challenged the demand raised by the Income Tax Department under Sections 147 and 143(3) of the Income Tax Act. The petitioner preferred an appeal before the Commissioner of Income Tax Appeal against the assessment order. The petitioner requested certain documents, including the certified copy of the income tax return for the assessment year 1996-97, from the Income Tax Department to contest the appeal. However, the Income Tax Department refused to supply the documents, stating that they were not traceable.

The petitioner's counsel argued for a direction to be issued to the Income Tax Department to supply the requested documents. The Court, after considering the arguments and examining the available material, concluded that the relief sought by the petitioner could not be granted. The Court reasoned that since the documents requested by the petitioner were not available with the Income Tax Department, it could not issue a direction to supply them. The Court also highlighted that the petitioner could approach the appellate court where the appeal against the assessment order was pending and seek appropriate directions for the production of the relevant records.

In conclusion, the Court dismissed the writ petition, emphasizing that the requested relief could not be granted due to the unavailability of the documents with the Income Tax Department. The petitioner was advised to seek necessary directions regarding document production from the appellate court where the appeal was pending.

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