|COURT:||Orissa High Court|
|CORAM:||Biswajit Mohanty J, I. Mahanty J|
|CATCH WORDS:||certified copy, order sheet|
|DATE:||March 30, 2017 (Date of pronouncement)|
|DATE:||June 30, 2017 (Date of publication)|
|FILE:||Click here to download the file in pdf format|
|Certified copy of Order Sheet: It is the right of every assessee to seek certified copies of entire order sheet of any assessment proceeding on payment of charges. The certified copies have to be handed over forthwith on payment|
The petitioner has filed the present writ application being aggrieved by non-supply of the certified copies of the order sheets for the assessment year 2010-11 2011-12 2012-13 2013-14 2014-15 & 2015-16 and the purported refusal on the part of the authorities concerned to entertain the application dated 8.2.2017 under Annexure-1 Series.
Mr. Acharya learned Senior Standing Counsel on 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.
Having heard the learned counsel for the respective parties we observe that it is the right of every assessee to seek for the certified copies 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.