9911796707
TMI Blog1990 (2) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... he income-tax authorities, at length, it appears that the petitioner had filed the present writ petition for a writ of mandamus commanding the respondents to release the books of account and documents seized in terms of the seizure list being annexure-A to the petition. This case has a chequered background indeed. The petitioner filed writ petition previously and obtained an interim order which wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be taken so far as proceedings under section 131 alone are concerned." It is submitted that the aforesaid writ petition is still pending. Mr. Bhattacharya, appearing for the petitioner, has drawn the attention of the court to section 132(8) of the Income-tax Act which provides, inter alia, that the books of account or other documents seized under subsection (1) or sub-section (1A) shall no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue to communicate to the assessee not merely the Commissioner's approval but also the reasons recorded by the authorised officer or the Income-tax Officer on the basis of which the approval has been obtained ; and such communication must be made as expeditiously as possible after the passing of the order of approval by the Commissioner. It is further observed that, in default of such expeditious c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is still pending before this court and also the interim order passed by the trial court and modified in the appeal court, this court is of the view that the communication has not been effected due to certain confusion and in view of the fact that the court is in seisin of the matter. There is no failure on the part of the income-tax authorities to comply with the statutory provisions, and, in f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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