Action against assessing officer

[DEVKUMAR KOTHARI]

An Assessing Officer ( under I.T.Act) has denied to provide certified copy of order sheets, which assessee required to prepare appeal case against penalties levied and also SCN u/s 263. The a.O. has given reason that 'order sheets are made for intra department use only'. Earlier he rejected application for ant of payment of fees ( though he did not notify the same). When pointed out that payment was made with earlier application, he rejected application on above mentioned ground. Is he justified? What action can be taken against the A.O.? Is it not non-co-operation by the A.O.? Does it not amount to harrassment by A.O.?

AI Summary

Individual Challenges A.O.'s Refusal to Provide Certified Order Sheets for Appeal Under Section 263 Penalty Notice An individual is facing issues with an Assessing Officer (A.O.) who refused to provide certified copies of order sheets necessary for an appeal against penalties and a show cause notice under section 263. The A.O. claimed these documents are for internal use only and previously rejected an application due to alleged non-payment of fees. Suggestions include approaching higher authorities, applying for inspection of assessment records, or filing a grievance with the Ombudsman. It is argued that under the Evidence Act and a 1965 Board circular, the assessee is entitled to inspect and obtain certified copies of assessment records.