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Issues involved: Petition under art. 226 of the Constitution of India for quashing an order and return of books seized under s. 133A of the Income Tax Act, 1961.
Details of the Judgment: The petitioner, a registered partnership concern engaged in wholesale cloth business, had its premises surveyed by a party headed by an ITO. Allegations were made that the books were seized and taken away in violation of the provisions of sub-s. (4) of s. 133A. The respondent contested these allegations, claiming that the books were duly produced in response to a notice under s. 131(1) and impounded under s. 131(3) of the Act. The learned counsel for the petitioner argued that the books were actually seized and taken away after the survey in violation of the law. The court examined the evidence, including annex. P-3 titled "List of documents impounded under section 131," and found that the books had indeed been seized and impounded before the notice under s. 131(1) was served, circumventing the provisions of sub-s. (4) of s. 133A. It was concluded that the account books were seized and removed in violation of the law. The court allowed the petition, quashed the impugned order, and directed the respondent to return the books within fifteen days. The petitioner was also awarded costs of Rs. 250. Justice Bhopinder Singh Dhillon concurred with the judgment. This judgment highlights the importance of following legal procedures and upholding the rights of individuals in cases involving the seizure of documents under tax laws.
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