Action against assessing officer

[DEV KUMAR 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.?

[CAGOPALJI AGRAWAL]

Dear Kothari Ji, You can approach the higher authority for the same or alternatively you can move application for inspection of assessment records including order sheets and note down the particulars noted in such sheets. You can also approach to Ombudsman sitting for hearing the grievance and give your grievance in writing to Range Incharge and cit/ccit then see the action. Its my experience.

[DEV KUMAR KOTHARI]

For discussion: when the assessee is entitled to inspect the assessment records, then the A.O. is also duty bound to provide a certified copy of all such documents as per provisions of The Evidence Act, 1872 particularly on consideration of sections 35,74,75 and 76 thereof. The circular of the Board dt. 28.06.1965 No. 17 (XL-36), provides for inspection fees and fees for certified copies of assessment records. This clears that the assessee or his A/R are entitled to inspect as well as obtain certified copies of assessment records. The order sheets are definately part of assessment records. RTI At can also be helpful.

AI Summary

Right to access assessment records: entitlement to inspection and certified copies enables appeal preparation and grievance remedies. The assessing officer denied certified copies of order sheets claiming intra department use, though order sheets form part of assessment records; the assessee may apply for formal inspection and certified copies on payment of prescribed fees, complain to the Range in charge or tax Ombudsman, and pursue information rights to obtain the records necessary for appeal and revision responses.