AI Structured Summary
Not yet generated for this judgment
Judgment
Heard learned counsel for the parties and perused the record. Petitioner sole grievance as argued, before us, is that vide letter dated 13-12-2004 written by Assistant Commissioner of income tax Circle, Saharanpur (Annexure No. 10 to the writ petition) the said authority has refused to extend time sought by the petitioner and rejecting the request for supplying photostat copies of the certain documents in possession of the office of the said authority as not being relevant. Reasoning is misconceived. It is for the petitioner to decide how he wants to submit his reply.
It is to be noted the said authority had seized the original account books of the petitioner u/s 13(3) of the income tax Act, 1961.
Considering facts and circumstances of the case, we are of opinion that the petitioner should be allowed to have photostat copies of the documents asked for.
For this purpose, petitioner may approach the concerned authority along with a certified copy of this order on or before 30-12-2004. The petitioner shall clearly indicate the details particulars and other, it any, of the documents whose photocopy he requires. The concerned authority shall supply the same within two weeks of receipt of copy this order.
This order shall become in operative, in case petitioner fails to file certified copy of this order as stipulated above i.e., on or before 30-12-2004 in case petitioner approaches for obtaining photostat copies of the documents as stipulated above, the same may be given in two weeks of receipt of request. The writ petition is disposed of finally subject to the above observations/directions.
No order as to cost.