https://www.taxtmi.com/caselaws?id=10108 The High Court dismissed the writ petition challenging orders by the Commissioner of Customs and Central Excise and the Assistant Commissioner of Income-tax, emphasizing that factual disputes on document availability should be addressed by appellate authorities. The Court held that failure to provide documents did not violate natural justice if authorities claimed availability. The petitioner was directed to pursue remedies through appropriate channels, including appealing before the Tribunal and seeking necessary documents as per earlier orders, while also approaching the Commissioner of Income-tax (Appeals) for pending assessment appeal, stressing the importance of exhausting available remedies for a fair resolution. en-us Tue, 16 Nov 2004 00:00:00 +0530 Tue, 07 Jul 2009 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10108 The High Court dismissed the writ petition challenging orders by the Commissioner of Customs and Central Excise and the Assistant Commissioner of Income-tax, emphasizing that factual disputes on document availability should be addressed by appellate authorities. The Court held that failure to provide documents did not violate natural justice if authorities claimed availability. The petitioner was directed to pursue remedies through appropriate channels, including appealing before the Tribunal and seeking necessary documents as per earlier orders, while also approaching the Commissioner of Income-tax (Appeals) for pending assessment appeal, stressing the importance of exhausting available remedies for a fair resolution. Case-Laws Income Tax Tue, 16 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10108