2010 (9) TMI 601

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..... order will dispose of C.W.P. Nos. 16024 and 16027 of 2010, as both the petitions involve common question. 2. C.W.P. No. 16024 of 2010 seeks a direction for return of books of account and other documents impounded on 17-3-2010 during survey of premises of the petitioner under the provisions of section 133A of the Income-tax Act, 1961 (for short, "the Act"). 3. Case of the petitioner is that the I .....

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..... ice to obtain copies of the said books of account and documents. The original books of account and documents were still required for further investigation and completion of assessment. Requisite approval of the Chief Commissioner had been duly granted on 26-3-2010. On 13-9-2010, photocopies of the documents were given to the assessee. Requirement of recording reasons was applicable at the time of .....

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..... 09] 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 be returned on appropriate conditions for some period as was the course adopted in Spring Dale Educational Society v. Union of India  [2001] 247 ITR 409/[2000] 113 Taxman 574 (Punj. & Har.) 7. Learned counsel for the re .....

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..... etain the same beyond 10 days after approval of the Chief Commissioner, the said power is not an absolute power. It is subject to judicial review like any other discretionary power of an administrative authority. 10. Learned counsel for the petitioner submits that since photocopies are not legible and books of account and documents have already been retained for more than six months, the petition .....

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..... are of the view that similar direction is called for in the present case. 13. Accordingly, we direct respondent No. 1 to release the books of account and other documents within 15 days from the date of receipt of a copy of this order. Respondent No. 1 will be at liberty to retain photocopies of the documents after getting the same signed by the representative of the petitioner who will certify t .....

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