1993 (8) TMI 133

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..... M/s. Jewells Emporium, the revenue is in appeal with the objection that the CIT(A) erred in deleting the additions of Rs. 2,29,028. 2. A survey operation under section 133A of the Income-tax Act, 1961 was conducted on 30-9-1985 at the business premises of the assessee. It is alleged that the assessee did not produce books of accounts relevant to the assessment year 1985-86 and the current cash b .....

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..... operation was conducted by the Inspector of Income-tax in as much as that he recorded the statement of Shri Suresh Kumar on oath and prepared the inventory of the stock. Therefrom, he observed that the entire exercise was illegal, since the Inspector is neither empowered to take statement on oath nor to make inventory of the stock. He also observed that even if the stock was found short, there cou .....

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..... The expression "income-tax authority" appearing in section 133A inter alia for the purposes of clause (i) of sub-section (1), clause (i) of sub-section (3) and sub-section (5), includes an Inspector of Income-tax, if so authorised by any such authority. Under clause (i) of sub-section (1), the Inspector can claim facility to inspect such books of accounts or other documents as he may require and .....

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