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Judgment
Mr. S.S. Mohapatra, learned Senior Standing Counsel appears for the Opposite Party-Department and files his memo of appearance in the Court today which is taken on record.
The grievance of the present Petitioner is that in order to effectively file a reply to the notice issued to the Petitioner under Section 148A(b) of the Income Tax Act, 1961 (Act), the Petitioner had asked the Department to supply all the documents which formed the basis of the said notice. According to the Petitioner, despite repeated requests, those documents have not been supplied to him and, therefore, he is unable to file a proper reply to the impugned notice. The present petition is for a direction to the Department to supply those documents to the Petitioner.
Having heard learned counsel for the parties, the Court is of the view that irrespective of the documents being furnished to it, the Petitioner, if has not already done, should file a reply to the notice issued and the right of the Petitioner to assail any adverse order hereafter passed in accordance with law raising the grounds urged in the present petition at that stage, is reserved.
With the above clarification, the Court declines to interfere in the matter at this stage. Accordingly, the writ petition is disposed of.
An urgent certified copy of this order be issued as per rules.
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