2002 (10) TMI 38

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..... e, 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 t .....

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..... ed not detain this court further. It is seen from the writ petition that the petitioner had filed 0. J. C. No. 7452 of 2001 in this court earlier, challenging the order of assessment as well as the impounding of the books of account and for supply of the certified copies of the statement recorded and the list of the inventory taken. This court disposed of the writ petition with the observation t .....

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..... he 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 ea .....

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..... unt impounded until completion of the assessment. It is contended that the assessments for the years other than the year 1998-99 are yet to be completed. Counsel for the petitioner relied on a decision of the High Court of Rajasthan in Maruti Mills (P.) Ltd. v. Union of India [2001] 250 ITR 348. It is laid down in that decision that the income-tax authorities cannot impound the books of account a .....

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..... n 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 .....

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