ANJANA KOTHARI V. PRINCIPAL COMMISSIONER OF INCOME TAX-1

CW/7128/2020

AI Insights

In this case, Anjana Kothari filed a writ petition under Article 226 of the Constitution of India against the Income Tax Department officials, seeking access to her income tax records for the assessment year 1996-97. The petitioner argued that these documents were essential for her ongoing appeal against an assessment order. The court referenced a similar case involving Dileep Kothari, where it had previously ruled that the Income Tax Department could not be compelled to provide documents that were not available. Consequently, the court dismissed Anjana Kothari's petition, advising her to raise the issue in the appellate proceedings.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 750586 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 18-03-2021
• Assessment Year: misc
• Other Referred Cases: Dileep Kothari Vs. Principal Commissioner of Income Tax-1, Jodhpur & Anr.
• Laws Referred To: Article 226 of the Constitution of India, Section 147 of the Income Tax Act, Section 143(3) of the Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Assessee Lawyers: MUKTESH MAHESHWARI; AIDAN CHOUDHARY
• Keywords: Appeal proceedings; Certified copies; Covid-19; Document Inspection; Income Tax
• Section: 147; 143(3); 226

Judgement Text

"HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 7128/2020 Anjana Kothari W/o Sh. Dileep Kothari, Aged About 53 Years, R/o 12-B Civil Lines, Old Residency Road, Jodhpur (Raj.) ----Petitioner Versus 1. Principal Commissioner Of Income Tax-1, Jodhpur 2. Income Tax Officer, Ward 1 (1), Jodhpur, Rajasthan. 3. Commissioner Of Income Tax (Appeals), Jodhpur ----Respondents For Petitioner(s) : Mr. Muktesh Maheshwari with Mr. Aidan Choudhary For Respondent(s) : HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI Order 18/03/2021 1. In wake of onslaught of COVID-19, abundant caution is being taken while hearing the matters in Court. 2. This writ petition under Article 226 of the Constitution of India has been preferred claiming the following reliefs: “1. By appropriate writ, order or direction, the respondent No.2 may be directed to let petitioner inspect the complete record of the case and provide the complete certified copies of the complete file of the petitioner as demanded in the various applications filed by petitioner, including but not limited to the certified copies of the return of income of the petitioner for the AY 1996-97 along with all its annexures; 2. By appropriate writ, order or direction, the respondent No.3 be directed to not proceed with the (2 of 3) [CW-7128/2020] Appeal proceedings filed by the petitioner, until all the required documents are obtained by the petitioner. 3. By appropriate writ, order or direction, any proceedings undertaken by the respondent in absence of, or before providing the certified copies of all the relevant documents to the petitioner, may be declared illegal and arbitrary and be quashed and set aside.” 3. Heard learned counsel for the petitioner as well as perused the record of the case. 4. In a similar matter being S.B. Civil Writ Petition No.7114/2020 (Dileep Kothari Vs. Principal Commissioner of Income Tax-1, Jodhpur & Anr.) decided on 18.08.2020, this Hon’ble Court had passed the following order: “Aggrieved with the demand raised by the Income Tax Department under Section 147 read with Section 143(3) of the Income Tax Act, vide assessment order dated 28.12.2019, the petitioner has preferred an appeal before the Commissioner of the Income Tax Appeal and the said appeal is pending. It is contended by learned counsel for the petitioner that for the purpose of contesting the said appeal, he has requested the Income Tax Department to supply him certain documents, such as the certified copy of the income tax return with all accompanying annexures filed by the petitioner for the assessment year 1996-97, however, the Income Tax Department has refused to supply the same while stating that the said documents are not traceable. Learned counsel for the petitioner has submitted that a direction be issued to the Income Tax Department to supply the copies of the documents demanded by the petitioner. Having heard the learned counsel for the petitioner and after going through the material available on record, this Court is of the opinion that the relief prayed for by the petitioner in this writ petition cannot be granted in view of the fact that (3 of 3) [CW-7128/2020] when the documents demanded by the petitioner are not available with the Income Tax Department, no such direction of supplying them can be given. Moreover, the petitioner can very well approach the appellate court, where his appeal against the impugned assessment order is pending, for appropriate direction to the authorities of the Income Tax Department to produce the relevant record. With these observations, this writ petition is dismissed.” 5. In light of the aforequoted order, the present petition is disposed of with liberty to the petitioner to take up all her issues regarding receiving the documents in question, as required for her defence before the learned appellate court, strictly in accordance with law. The stay application as well as all pending applications also stand disposed of accordingly. (DR.PUSHPENDRA SINGH BHATI),J. 21-SKant/- "