ANJANA KOTHARI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1

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CW/7128/2020HC RajasthanRJHC01034196202018 March 2021Author: PUSHPENDRA SINGH BHATI3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the writ petition, holding that the relief sought by the petitioner, namely a direction to supply documents that the Income Tax Department claims are not traceable, cannot be granted. The Court observed that if the documents are not available with the department, no such direction can be issued. Furthermore, the Court advised the petitioner that she can approach the appellate court where her appeal is pending for appropriate directions to the Income Tax Department to produce the relevant record. The Court disposed of the petition with liberty to the petitioner to raise all issues regarding receiving documents before the appellate court. No specific finding was given on the legality of proceedings held in absence of documents, as this was to be raised before the appellate authority.

What were the facts?

The petitioner, Anjana Kothari, filed a writ petition seeking directions to the Income Tax Department to allow inspection and provide certified copies of her complete case file, including her income tax return for Assessment Year (AY) 1996-97. She also sought a direction for the Commissioner of Income Tax (Appeals) not to proceed with her appeal until these documents were provided, and for any proceedings held without them to be declared illegal. The petitioner is contesting an assessment order and has an appeal pending before the CIT(A). The department had previously stated that the requested documents were not traceable. This writ petition is similar to a previous one filed by Dileep Kothari.

What were the issues?

1. Whether the respondent Income Tax Department should be directed to allow the petitioner to inspect her complete case record and provide certified copies of all demanded documents, including the income tax return for AY 1996-97, as a matter of law? 2. Whether the respondent Commissioner of Income Tax (Appeals) should be directed to stay appeal proceedings until the petitioner obtains the required documents, as a matter of law? Assessee's Contention: The petitioner argued that she requires the complete record and certified copies of documents, particularly her income tax return for AY 1996-97, to effectively contest her appeal before the CIT(A). She contended that proceedings conducted without these documents would be illegal and arbitrary. Revenue's Contention: The judgment does not explicitly record any specific arguments from the revenue's side in this writ petition. However, it references the department's prior stance that the documents were not traceable.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
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 (Uploaded on 19/03/2021 at 04:58:26 PM) (Downloaded on 28/10/2026 at 12:04:36 AM) (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 (Uploaded on 19/03/2021 at 04:58:26 PM) (Downloaded on 28/10/2026 at 12:04:36 AM) (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/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 19/03/2021 at 04:58:26 PM) (Downloaded on 28/10/2026 at 12:04:36 AM)

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