2023 (4) TMI 395

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....d on behalf of the petitioner seeking interim relief] 1. The substantive prayers made in the writ petition W.P.(C) 5315/2022 read as follows: "a) Direct the Respondents to provide and supply to the Petitioner, the complete details, documents, annexures/information etc. of all the foreign references/requisitions sent to foreign countries/foreign tax authorities, private individuals and entities/corporate concerns based out of foreign jurisdictions which have been requisitioned by the Respondents along-with their corresponding replies so received qua the petitioner. b) Direct the Respondents to allow the petitioner to inspect the entire/ complete records of the respondents qua the petitioner regarding the assessment and r....

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....ied upon or not, will impact his appeal qua the assessment order(s) dated 31.12.2019 passed vis-à-vis in the Assessment Year (AY) 2011-12 to AY 2017-18. 6. Briefly, the backdrop in which the aforementioned assessment order(s) dated 31.12.2019 came to be passed, is as follows: 6.1. The petitioner was subjected to a search and seizure action in and about 22.06.2016 and thereafter, statements of the petitioner were recorded; which, the petitioner claims were retracted on 15.12.2016. 6.2. The record also seems to suggest that petitioner was served with notices issued under Section 142 and 153A of the Income Tax Act, 1961 [in short, "the Act'"] between 23.08.2017 and 25.04.2019. The petitioner avers that on 14.05.2019, he had fil....

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....essment order(s) on 31.12.2019 under Section 143(3), read with Section 153A of the Act. 8.1. According to the petitioner, additions have been made by the AO amounting to Rs. 318,32,40,068/-, which has resulted in a demand amounting to Rs. 173,68,07,090/- being raised against him. 9. It is not in dispute that the petitioner has taken recourse to a statutory remedy and has, accordingly, lodged an appeal before the Commissioner of Income Tax (Appeals) [in short, "CIT(A)"]. 9.1. The record shows, something which is not in dispute, that the said appeal is pending consideration. 10. Since, according to the petitioner, documents were not furnished, he was constrained to move to Court by way of the instant writ petition. 11. The appl....

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....kano vs. Securities and Exchange Board of India and Another (2022) 8 SCC 162; (ii) Reliance Industries Limited vs. Securities and Exchange Board of India and Others 2022 SCC OnLine SC 979. 15.2. Mr Hossain says that the aforementioned judgments are distinguishable. 16. Given the foregoing facts, we are of the view that the best course forward would be to direct the CIT(A) to take a decision in the matter with regard to the documents which, although, are in possession of the respondents/revenue, have not been relied upon. 16.1. However, before CIT(A) proceeds further, a list of those documents will be placed on record, whereupon, the petitioner would have an opportunity to make a submission, as to the relevance of those doc....