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of <h1>Court dismisses challenge to Assessment Order for 2003-04; petitioner advised statutory appeal route over writ.</h1> The court dismissed the challenge to the Assessment Order for Assessment Year 2003-04 due to non-furnishing of necessary documents by the Department. The ... Validity of Assessment order - Non-furnishing of necessary documents as sought by petitioner - HELD THAT:- By seeking certain documents, without ascertaining the availability or non-availability of such documents, an assessee cannot be permitted to prolong and protract the issues with reference to the Assessment Orders. In this regard, seeking certain clarifications of documents in a calculated manner, there is a possibility of collusion. In such circumstances, all these aspects cannot be gone into by this Court in writ proceedings. However, the fact remains that the petitioner has received four documents, pursuant to the orders of this Court and the said facts are admitted by the petitioner. Thus, certain documents were already furnished and the petitioner is of an opinion that some other documents are also required for the purpose of submitting their objections. By citing these reasons, the petitioner states that unless the documents are furnished, the respondents shall not be allowed to proceed with the assessment. Such a contention deserves no merit consideration. The availability or the nonavailability of the documents with the Department or the facts which all are to be adjudicated before the Appellate Authorities, the Appellate Authority is empowered to call for the records relied on by the Assessment Officer. In the event of availability of documents, the Appellate Authority is within his powers to permit the assessee to peruse the documents or furnish the copy of the same as the case may be. Such an opportunity may be available to the petitioner, to peruse the documents or receive the copies, by filing an appeal before the Appellate Authority. The High Court need not entertain a writ proceedings with reference to such disputed facts between the parties. The petitioner is expected to exhaust the appeal remedy. The appeals are not filed and the practice of filing writ petitions in order to avoid pre-deposit cannot be encouraged. The statutory remedy is to be exhausted by the aggrieved person - Petition disposed off. Issues:Challenge to Assessment Order for Assessment Year 2003-04 based on non-furnishing of necessary documents by the Department.Analysis:The petitioner challenges the Assessment Order for the Assessment Year 2003-04, citing non-compliance with court directions from a previous case. The petitioner asserts that without the necessary documents, they are unable to defend their case effectively. The court acknowledges the reasonableness of the request for documents to enable a proper defense. However, the court emphasizes that the availability and reliance on documents by the Department are crucial factors. The petitioner is advised to address any disputed circumstances or references by filing an appeal before the Appellate Authority as provided by law.The court notes that while the petitioner has received some documents following court orders, the petitioner claims that additional documents are required. The court clarifies that the Appellate Authority has the power to allow the assessee to peruse or receive copies of documents relied upon by the Department. Seeking documents without ascertaining their availability cannot be used to delay the assessment process. The court highlights that such disputes should be resolved through the statutory appeal process rather than writ proceedings.It is emphasized that the filing of writ petitions to avoid pre-deposit and prolong issues is discouraged. The court advises the petitioner to exhaust the appeal remedy by filing an appeal before the Appellate Authority in the prescribed format. The Appellate Authority is directed to consider the grounds raised by the petitioner, provide an opportunity for objections, and conduct a personal hearing if requested. The petitioner is given four weeks to file the appeal, and the Appellate Authority is instructed to dispose of the appeal expeditiously, preferably within four months.In conclusion, the writ petition is disposed of with the direction for the petitioner to pursue the appeal remedy before the Appellate Authority. No costs are awarded, and the connected miscellaneous petition is closed.
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