2002 (10) TMI 38

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..... the petitioner herein, were surveyed on February 9, 2000, by the Income-tax Officer under section 133A of the Income-tax Act, 1961 (hereinafter referred to as the "Act"). The petitioner thereafter was issued a notice under section 131 of the Act calling upon the petitioner, the assessee, to appear before the concerned authority along with his books of account. The assessee appeared and sought time to produce the books of account. The proceeding was adjourned to February 14, 2000. On that date, according to the petitioner, he had taken the books of account with him. He also made an application for copies of the statement recorded from the son of the assessee on the date the premises of the assessee were surveyed and also for a copy of the l .....

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..... In our view, the petitioner might and ought to have pressed the challenge to the order impounding the books of account and not giving of copies of the statement of the son of the petitioner recorded at the time of survey and the list of inventory prepared on that occasion, and sought an adjudication of those aspects. He not having done so, really, the petitioner is barred from filing the present writ petition for those reliefs since he does not have the right to file yet another writ petition on a cause of action already put forward in the earlier writ petition, unless he was specifically given the liberty to do so. There is no plea that any such liberty was reserved in favour of the writ petitioner. Though there are some disputes rega .....

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..... tail, and to consider the inter-play of sections 131, 132 and 133A of the Income-tax Act. Here, the books of account were taken possession of on March 23, 2000, and they are being retained with the Assessing Officer even on the date of the hearing of the writ petition. We think that, on the facts and in the circumstances of this case, the authority has had the reasonable opportunity to verify the books of account and there is no justification in retaining the books of account indefinitely, whatever might be the extent of power available to the Assessing Officer with the permission of the superior officer concerned. We, therefore, direct the opposite parties to return the books of account to the assessee by November 30, 2002. In other words, .....

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