Court directs CIT(A) to consider additional documents, allowing parties to submit on relevance for appeal.

The Court directed the CIT(A) to consider documents not relied upon by the respondents/revenue, allowing the petitioner to submit on their relevance for the appeal. Parties were instructed to appear before the CIT(A) for further proceedings, ensuring a comprehensive decision without passing piecemeal orders. The writ petition and pending application were disposed of accordingly.

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Issues:
1. Petitioner seeking complete details of foreign references/requisitions.
2. Petitioner requesting to inspect records regarding assessment and re-assessment proceedings.
3. Stay on assessment orders and appeal proceedings.
4. Petitioner's grievance of lack of access to information impacting appeal.
5. Background of assessment order(s) dated 31.12.2019.
6. AO passing assessment order without furnishing material.
7. Amount of additions made by the AO and resulting demand.
8. Appeal pending before CIT(A).
9. Petitioner moving to Court due to lack of furnished documents.
10. Stay application for assessment order(s) dated 31.12.2019.
11. Counter-affidavit filed by respondent/revenue with accompanying documents.
12. Statement on voluminous documents and time required for collation.
13. Furnishing of Relied Upon Documents (RUDs).
14. Legal obligation to furnish documents not relied upon.
15. Objection to non-furnishing of documents and relevant case laws.
16. Direction to CIT(A) regarding documents not relied upon.
17. Opportunity for petitioner to make submissions on relevance of documents.
18. Parties to appear before CIT(A) for further proceedings.
19. Disposal of writ petition and pending application.

Analysis:

1. The petitioner sought complete details of foreign references/requisitions sent to foreign entities and requested to inspect records related to assessment and re-assessment proceedings. The primary grievance was the lack of access to crucial information possessed by the respondents/revenue, impacting the petitioner's appeal against assessment orders dated 31.12.2019 for multiple assessment years.

2. The background revealed that the petitioner was subjected to search and seizure actions, with subsequent objections regarding the limitation period and absence of incriminating material. Despite objections being rejected, the AO proceeded to pass assessment orders without furnishing the necessary material, resulting in substantial additions and a significant demand against the petitioner.

3. The petitioner had lodged an appeal before the CIT(A), which was pending consideration, leading to the petitioner resorting to the Court due to the non-furnishing of documents. The application sought a stay on the assessment orders dated 31.12.2019, emphasizing the importance of access to relevant information for a fair appeal process.

4. The counter-affidavit filed by the respondent/revenue acknowledged the voluminous nature of documents, necessitating time for collation. While Relied Upon Documents (RUDs) were furnished, the issue arose regarding the legal obligation to provide documents not relied upon, leading to objections and references to relevant case laws by both parties.

5. The Court directed the CIT(A) to consider the documents in possession of the respondents/revenue but not relied upon, allowing the petitioner an opportunity to submit on their relevance for the appeal. Parties were instructed to appear before the CIT(A) for further proceedings, ensuring a comprehensive decision without passing piecemeal orders. The writ petition and pending application were disposed of accordingly.

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