1999 (10) TMI 24 - HC - Income Tax

Summary

The High Court of Rajasthan quashed the order to impound documents and directed their release within two weeks. The assessing authority did not follow proper procedures for impounding the documents under section 131(3) of the Income-tax Act, 1961. No costs were awarded. (1999 (10) TMI 24 - RAJASTHAN High Court, Judge: B. S. CHAUHAN)