1. Documents filed below letter Exh. 345 except last three pages be exhibited collectively, by putting Nos. 1,2,3…

2. Documents filed below letter Exh. 441 and 442 be exhibited collectively by putting Nos. 1,2,3…

3. Documents filed below list Exh. 313 are not exhibited.”

9. It was observed that the list of documents at Exh. 313 appeared to be a hand written list of documents and the said documents being photocopies in respect of which there was no certification to the said documents by the concerned authority and accordingly, the documents filed below list Exh. 313 were not exhibited.

10. Aggrieved by the said order dated 13 January 2022, whereby the documents filed below list Exh. 313 were directed not to be exhibited, the Petitioner preferred an application under Exh. 453 dated 4 April 2022 for the following reliefs:

“a. be pleased to mark the documents under the list at Exhibit

313, in evidence, without the necessary certificate;

b. in the alternate to prayer clause (a) herein above, be pleased to call upon the Income Tax Department to provide a proper certificate/letter in support of the Income Tax Recor