Surendra Pal Singh Sahni S/O Late ... vs Union Of India
2022 Latest Caselaw 564 Raj/2

       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

              D.B. Special Appeal Writ No. 810/2021

Surendra Pal Singh Sahni S/o Late Rajendra Singh, Aged About
63 Years, Resident Of Ruber Factory Road, Rajendra Vila, Kota
Junction, Kota (Rajasthan)
                                                                   ----Appellant
                                    Versus
1.      Union Of India, Through Principal Commissioner Of
        Income Tax (Central), Rajasthan, Room No. 402, Ivth
        Floor, Jeevan Nidhi-Ii, Bhawani Singh Road, Ambedkar
        Circle, Jaipur-302005.
2.      Additional Commissioner Of Income Tax, Central Range,
        Udaipur, Second Floor, Moomal Tower, 16, Saheli Marg,
        Udaipur (Rajasthan)
3.      Deputy Commissioner Of Income Tax, Central Circle, Kota
        (Rajasthan)
4.      Acit, Central Circle, Revenue Building, Cad Circle, Kota.
                                                                ----Respondents

For Appellant(s) : Mr. Suresh Kumar Sahni, through VC For Respondent(s) :

HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MR. JUSTICE SAMEER JAIN

Order

21/01/2022 This appeal is filed against the judgment of the learned

Single Judge dated 19.8.2021 dismissing the writ petition of the

present appellant-original petitioner.

The petitioner was subjected to search. The assessment

proceedings pursuant to such search were underway. The

petitioner applied to the Commissioner for a copy of the appraisal

report prepared by the department which was denied upon which

(2 of 2) [SAW-810/2021]

he filed the present writ petition. The writ petition was dismissed

upon which this appeal has been filed.

Having heard learned counsel for the petitioner and having

perused the documents on record we do not find any reason to

interfere. Counsel for the petitioner was unable to point out the

legal provisions under which he can insist that copy of the internal

document or correspondence such as appraisal report must be

supplied to the assessee.

It is not even a case of the petitioner that in the order of

assessment which has been passed pursuant to the search, the

appraisal report as relied upon. Had it been so, on the basis of the

principles of natural justice it was open to the petitioner to

demand that a copy thereof be supplied. Counsel for the

petitioner submitted that without referring to it, the assessing

officer relied upon the said document. There is nothing on record

to substantiate such averment. The order of assessment shall

have to be read as it is without presuming anything which does

not form part of it. We cannot read into the order of assessment

which is not written. Being an internal document and in absence of

such document being relied upon against the petitioner, his

request for supplying copy thereof was rightly not accepted by the

learned Single Judge.

The appeal is dismissed.

                                    (SAMEER JAIN),J                                               (AKIL KURESHI),CJ

                                   N.Gandhi-32









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