SHIVJI PALACE HOTEL & CLUB (P) LTD. Vs. COMMISSIONER OF INCOME TAX
LAWS(ALL)-2004-12-258
HIGH COURT OF ALLAHABAD
Decided on December 23,2004

Shivji Palace Hotel And Club (P) Ltd. Appellant
VERSUS
COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

- (1.) HEARD learned counsel for the parties and perused the record.
(2.) SAHARANPUR (Annexure No. 10 to the writ petition) the said authority has refused to extend time sought by the petitioner and rejecting the request for supplying photostat copies of certain documents in possession of the office of the said authority as not being relevant. Reasoning is misconceived. It is for the petitioner to decide how he wants to submit his reply.
(3.) IT is to be noted the said authority had seized the original account books of the petitioner under s. 131(3) of the IT Act, 1961. Considering facts and circumstances of the case, we are of opinion that the petitioner should be allowed to have photostat copies of the documents asked for.;


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