If successful, the move will reveal the true extent of the broadcaster's financial status.
The Football League is set to sue ITV Digital for damages of £500m to cover the £178m the broadcaster owes the league for its TV rights deal, as well as the loss of revenues if matches are not televised.
League chief executives are said to want to scrutinise the details of the broadcaster's finances before it embarks on its lawsuit.
The documents are currently being held by accountants Deloitte & Touche, which was appointed to the broadcaster last month.
If today's appeal in the High Court is successful, the broadcaster's administrator, Nick Dargan, will be forced to hand over the information to the league.
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