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2017 Supreme(Ori) 1463
IN THE HIGH COURT OF ORISSA
I. Mahanty, B. Mohanty, JJ.
SHANKARLAL KHAITAN - APPELLANT
Versus
ASSISTANT COMMISSIONER OF INCOME-TAX - RESPONDENT
Writ Petition (C) No. 4816 of 2017
Decided On : 30-03-2017
B. Panda, Senior Advocate, for the Petitioner; Acharya, Senior Standing Counsel, for the Respondent
The right of the assessee to seek certified copies of the entire order sheet of any assessment proceeding and the authorities' discretion to compute the amount payable for providing such copies.
Headnote:
Certified Copies - Income Tax - The right of every assessee to seek for the certified copy of the entire order sheet of any assessment proceeding. Even if details have not been provided, it is open for the authorities to compute the amount payable for providing such certified copies and issue notice to deposit the same. Upon deposit, the certified copies shall be handed over forthwith.
Fact of the Case:
The petitioner filed a writ application due to non-supply of certified copies of order sheets for multiple assessment years and the refusal of the authorities to entertain the application.
Finding of the Court:
The court observed that it is the right of every assessee to seek certified copies of the entire order sheet of any assessment proceeding. The authorities can compute the amount payable for providing such copies and issue a notice to deposit the same.
Issues: Non-supply of certified copies, refusal of authorities to entertain the application
Ratio Decidendi: The right of the assessee to seek certified copies and the authorities' discretion to compute the amount payable for providing such copies
Final Decision: The writ application was disposed of, and the opposite party was directed to act in accordance with the court's observation/direction.
JUDGMENT :
1. Mr. B. Panda, learned senior advocate enters appearance on behalf on 1 the petitioner by filing Vakalatnaina in court today. The same be kept on record.
2. Heard Mr. B. Panda, learned senior advocate and Mr. Acharya, learned senior standing counsel for the Income-tax Department.
3. The petitioner has filed the present writ application being aggrieved by 3 non-supply of the certified copies of the order sheets for the assessment years 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 and 2015-16 and the purported refusal on the part of the authorities concerned to entertain the application dated February 8, 2017 under annexure-1 series.
4. Mr. Acharya, learned senior standing counsel 011 behalf of the Income-tax Department submits that the application form was incomplete inasmuch as it did not contain the details of the specific order for which application has been sought nor the necessary costs have been deposited.
5. Having heard the learned counsel for the respective parties, we observe that it is the right of every assessee to seek for the certified copy of entire order sheet of any' assessment proceeding. While seeking for such copies, even if details have not been provided however, since the entire order sheet has been sought for, it is open for the authorities to compute whatever is the amount payable for providing such certified copies and issue notice and demand the petitioner to deposit the same. On such deposit, the certified copies as entitled shall be handed over forthwith. In such background, we direct opposite party No. 1 to act in tune with the above observation/direction of ours.
6. The writ application is accordingly disposed of.
7. Issue urgent certified copy on proper application.
8. Free copy of this order be handed over the learned senior standing counsel.
