https://www.taxtmi.com/caselaws?id=8893 The High Court of Allahabad allowed a petition challenging the seizure of account books by the Income-tax Commissioner. The court criticized the refusal to provide copies of search warrants and related documents to the petitioner. It held that the failure to record reasons before issuing search warrants rendered the seizure illegal. Consequently, the court directed the return of the seized books and documents to the petitioner and awarded costs for the proceedings. The court emphasized the importance of adhering to legal procedures and principles of natural justice in such matters. en-us Thu, 07 Sep 1972 00:00:00 +0530 Wed, 17 Jun 2009 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8893 The High Court of Allahabad allowed a petition challenging the seizure of account books by the Income-tax Commissioner. The court criticized the refusal to provide copies of search warrants and related documents to the petitioner. It held that the failure to record reasons before issuing search warrants rendered the seizure illegal. Consequently, the court directed the return of the seized books and documents to the petitioner and awarded costs for the proceedings. The court emphasized the importance of adhering to legal procedures and principles of natural justice in such matters. Case-Laws Income Tax Thu, 07 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8893