DAYARAM AGARWAL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE premises of the assessee, the petitioner herein, were surveyed on February 9, 2000, by the Income-tax Officer under Section 133A of the Income-tax Act, 1961 (hereinafter referred to as the "Act"). THE petitioner thereafter was issued a notice under Section 131 of the Act calling upon the petitioner, the assessee, to appear before the concerned authority along with his books of account. THE assessee appeared and sought time to produce the books of account. THE proceeding was adjourned to February 14, 2000. On that date, according to the petitioner, he had taken the books of account with him. He also made an application for copies of the statement recorded from the son of the assessee on the date the premises of the assessee were surveyed and also for a copy of the list of inventory taken on that date. THEy were not furnished to the assessee. According to the Department, they were not furnished to the assessee since the assessee had not made an appropriate application for the copies after remitting the requisite fees in that behalf. Since the stand adopted by the Department is that if the assessee complies with the requirements and makes an appropriate application, the copies will be issued, that aspect need not detain this court further.

(2.) IT is seen from the writ petition that the petitioner had filed O. J. C. No. 7452 of 2001 in this court earlier, challenging the order of assessment as well as the impounding of the books of account and for supply of the certified copies of the statement recorded and the list of the inventory taken. This court disposed of the writ petition with the observation that since the impugned order therein was appealable, it was for the petitioner to invoke that statutory remedy. This court did not grant any relief to the petitioner regarding the impounding of the books of account, the non-supply of certified copies of the statement and the list of inventory. According to the petitioner, he has filed appeal against the order of assessment. Since the order impounding the books of account and the request to issue the certified copies of the statement recorded and the list of inventory prepared when the survey was made, was not appealable, the assessee submits that he has again filed the present writ petition.