2000 (8) TMI 16

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..... was conducted on the petitioner's premises under the provisions of section 132 of the Act. The search was initiated on January 4, 2000, and it appears that the search continued till March 25, 2000, when finally statements of the petitioners were recorded by the officers of the Income-tax Department. During the search, the books of account of the petitioners were also seized. On receipt of the noti .....

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..... aid notice. Learned counsel for the petitioners, however, points out that the period for filing of return has already expired and since copies were not made available to the petitioners, they could not file the return in time. Having heard learned counsel for the parties and considering the factual matrix as aforesaid, I dispose of this petition with the direction to respondent No. 1 to supply r .....

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