9911796707
TMI Blog2005 (3) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... the years 1994-95, 1995-96 and 1999-2000 are pending and hence, the books of accounts are needed - petitioner contended that the retention of books of account by the taxing authorities is in contravention of section 131(3) - it is difficult to hold that these approvals relied on by the Department are not genuine, and/or manufactured and/or do not contain the requirements of section 131(3) ibid. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities is in contravention of section 131(3) and hence, mandamus be issued against the respondents directing them to return the books of account to the petitioner as specified in annexure PI. In reply, reliance is placed on the proviso to section 131(3) of the Act and the approval granted by the specified authority for retention of the documents. The copies of the approval obtained by the Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o its contents, and contended that either they are manufactured at a later date or do not satisfy the requirement of section 131(3) ibid, I am unable to accept this submission. In other words, it is difficult to hold that these approvals relied on by the Department are not genuine, and/or manufactured and/or do not contain the requirements of section 131(3) ibid. In my opinion, once it becomes an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessing Officer must always be to ensure expeditious disposal of pending cases rather than to keep them pending and then go on seeking extension. This only shows slackness and/or casualness on the part of the Assessing Officer in not disposing of the cases promptly thereby resulting in harassment to the assessee and at the same time render him liable for disciplinary action for dereliction o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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