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Issues involved: Conduct of survey u/s 133A of the Income-tax Act, 1961; Seizure of books without apparent authority; Abuse of power by Income-tax Officers.
Judgment Summary: Conduct of Survey u/s 133A: The income-tax authorities visited Dr. Vijay Pahwa's chamber for a survey u/s 133A. A document confirmed no obstruction by Dr. Pahwa during the survey. However, officers acted in an autocratic manner, serving immediate summons for document production, which seemed unjustified as there was no hindrance from Dr. Pahwa. The books were swiftly impounded without valid reason, raising questions about the legality of the actions taken on the same day. Seizure of Books without Apparent Authority: Dr. Pahwa's assessments were up to date, with no pending adjudication warranting summoning powers. The officers bypassed other available powers like search and seizure or reopening of assessments. Seizing the books under the guise of a simple survey u/s 133A was deemed unauthorized. The court emphasized that income-tax authorities must not exceed their powers and infringe on citizens' rights, stressing the need for strict adherence to legal boundaries to maintain a free society. Abuse of Power by Income-tax Officers: The judgment issued interim orders in favor of the writ petitioner, with costs imposed on the respondent who led the operation. The respondent was directed to pay costs promptly, failing which enforcement measures were outlined. The court underscored the importance of upholding the rule of law and ensuring accountability for any abuse of power by government officials. This judgment highlights the significance of respecting legal procedures and curbing misuse of authority by government officials, emphasizing the need for strict adherence to the law to safeguard individual rights and maintain a free society.
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