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TMI Blog2010 (9) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... l of the Chief Commissioner, the said power is not an absolute power - Period of filing return and audit will stand extended by two months from the date of availability of the original books of account and other documents - Decided in the favour of assessee X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned counsel for the petitioner submitted that even though photocopies of the books of account and other documents have been made available, the same not being legible, audit could not be conducted on the basis thereof. The respondents already having retained the books of account and other documents for more than six months, in absence of any valid reason, the same could not be retained for unreasonably long period unless there existed reasons to justify such a course. Reliance has been placed on judgment of the Orissa High Court in U.K. Mahapatra & Co. v. ITO [2009] 308 ITR 133/176 Taxman 293 to submit that approval granted by the Chief Commissioner should be communicated to the assessee. Alternatively, books of account and documents b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 11. We find merit in the contention. In Spring Dale Educational Society's case (supra), this Court gave following direction:- "….The concerned authority of the Income-tax Department is directed to release the books of account and other documents seized on May 21, 1998, from the premises of the school of the petitioner within one month of the presentation of a certified copy of this order. It will be open to such authority to retain photostat copies of the documents after getting them signed by the representative of the petitioner, who shall certify the same to be true copies. The petitioner shall make available the original documents as and when required by the competent authority or any court." 12. We are of the view that simil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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