Opinion Of Eminent Legal Luminaries On Controversial Issues

Assessment – Certified copies

QUERY: X require certified copy of entire file of assessment, recovery proceeding and prosecution proceeding including proceeding sheet.
But the authority is of the opinion that certified copy of proceeding sheet cannot be issued as the same is confidential.
ANSWER: You should ask authority under which law or rule or circular it is confidential, when you are seeking details about your own assessment records.
In fact, it is prudent to obtain the certified copy of the order sheet (proceeding sheet) after the assessment is over, especially when, you intend to file the appeals before higher authorities.

Posted in Income-tax

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