An order dated 23.03.2023 was issued against the assessee under the Black Money (Undisclosed Foreign Income and Assets) and the imposition of Income-tax Act, 2015.Such order was carried in appeal by the assessee before the Commissioner (Appeals).The assessee was called upon to provide documents, including bank statements relating to the assessee’s account with DBS Bank.Assessee, sought 45 days to provide bank statements from a closed DBS Bank account.  Such request was made by assessee because his son had travelled to Singapore to obtain statement, which was taking time due to account being closed. On writ the Court held that reason set out by assessee appeared to be reasonable, consequently, Commissioner (Appeals) was directed to consider and grant request for 45 days’ time to provide all documents and information.