2022 (1) TMI 613

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....ted 19.04.2012, directing the respondents to furnish all the necessary documents relied on by them to the petitioner and pass fresh Assessment Orders in accordance with law, within a period of six (6) weeks from the date of receipt of a copy of that order. The grievance of the petitioner is that the directions issued by this Court in the year 2012, has not been complied with. The necessary documents sought for by the petitioners are not furnished and, therefore, the writ petitioner is unable to defend their case effectively. Thus the impugned Assessment Order is to be set aside and the respondent is directed to furnish all necessary documents enabling the petitioner to defend his case and thereafter, pass an appropriate Order of Assessment ....

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....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....