9911796707
TMI Blog1984 (11) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... ents beyond 180 days as contemplated by section 132(8) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "). The case of the petitioner as taken in the writ petition is that the account books were being retained beyond the maximum period of 180 days without complying with the requirements of sub-section (8) of section 132 of the Act. On January 16, 1984, the standing counsel of the Income-tax Department was granted time to file a counter-affidavit and on an application for stay made along with the writ petition, an order was passed staying assessment proceedings for the assessment year 1981-82. A counter-affidavit has been filed on behalf of the Income-tax Department, a copy whereof was served on counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not the case of the petitioner that there is still curfew at Muzaffarnagar. Nothing has been shown as to why no one came on behalf of the petitioner during these days to file a rejoinder affidavit. As already pointed, out, the writ petition has not yet been admitted but the proceedings for assessment have been stayed. In these circumstances, we do not find it a fit case, for granting any further time to file a rejoinder affidavit. We have heard counsel for the petitioner but are of the opinion that it is not a fit case for interference under article 226 of the Constitution. In the counter-affidavit, it has been stated that the books of account which were seized on October 6, 1982, were needed for completing the proceedings of assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs for assessment could not be finalised prior to January 16, 1984. It was stated by counsel for the Income-tax Department that the account books and documents can be returned to the petitioner once the assessment proceedings are finalised. We made an indication to counsel for the petitioner that the interim order may be got vacated to enable the finalisation of the assessment proceedings and return of the account books but he was not prepared to do so. In view of the facts stated in the counter-affidavit, it appears that the books of account are needed as evidence for finalising the assessment proceedings for the year 1981-82 and it would not be in the ends of justice to permit those account books to be returned even before the finalisa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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