9911796707
TMI Blog2007 (1) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... r actions of the appellants and imposed cost of Rs. 5,000 on the appellants. The impounded documents have been directed to be returned to the respondent by retaining the copies thereof authenticated by the respondent. Liberty was also given to the appellants to take action in accordance with law. In this appeal the appellants have challenged the said order of the learned single judge. Mr. K. V. Aravind, learned counsel for the appellants submitted that the order of the learned single judge is liable to be set aside as otherwise public interest would be affected. He further: submitted that since the partner of the respondent-firm has not furnished the names and addresses of the persons whose documents are said to have been impounded, it wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the admission made by the appellants in paragraph 15. Section 133A of the Act confers power upon the Income-tax Officer to survey the business premises and to impound documents for further course of action. Certain statutory protections are provided mandating the officer to exercise such power and to do certain acts keeping in view the rights of a citizen under the provisions of the Act. In that view of the matter, we are in full agreement with the view taken by the learned single judge allowing to retain the authenticated copies of impounded documents. The learned single judge rightly accepted the contention of the respondent that no reasons are assigned for retention of the documents impounded. The learned counsel for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) On furnishing the details mentioned at (a) the appellants shall return the original documents by retaining the copies duly authenticated by the respondent. The return of original documents shall be subject to the following conditions: (i) As and when the respondent enters into any transaction pertaining to the impounded documents, the respondent shall obtain the telephone numbers and an undertaking from the person entering into such transaction to the effect that the original documents will be produced before the income-tax authorities as and when called for. The same shall be furnished along with a copy of the, transaction to the first respondent. With the above clarifications and directions the writ appeal is disposed of. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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