1993 (2) TMI 78

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..... on April 9, 1992, but so far no counter-affidavit has been filed. In the absence of any counter-affidavit, we proceed to decide this case. The petitioner in this case seeks mandamus directing the Income-tax Officer, Ward-II, Moradabad, to release the seized books of account and other documents of the petitioner lying in his custody, further directing the Commissioner of Income-tax, Lucknow, for .....

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..... ase of the same. So far no order has been passed on that application. It has been further averred by the petitioner that he has not received any order except one which is annexure 3 to the petition by virtue of which the extension of time for retention of the said document was made by the Commissioner of Income-tax. It is stated by the petitioner that one order under section 132(3), dated March 17 .....

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..... ervations above that no counter-affidavit has been filed so far in this case, we accept the averments made in this case. Admittedly, the documents and the books of account of the petitioner have been seized as far back as on January 24, 1986, under section 131(3) of the said Act and in the absence of anything from the side of learned counsel for the Revenue, we direct respondents Nos. 1 and 2 to r .....

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