https://www.taxtmi.com/caselaws?id=11391 The court allowed the writ petition, setting aside the impounding order under section 131(3) of the Income-tax Act, 1961. The judgment emphasized the illegality of impounding documents during income tax surveys under section 133A without proper justification. The court directed the return of outstanding documents and highlighted the importance of adhering to legal procedures. en-us Wed, 17 Sep 2003 00:00:00 +0530 Fri, 07 Aug 2009 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11391 The court allowed the writ petition, setting aside the impounding order under section 131(3) of the Income-tax Act, 1961. The judgment emphasized the illegality of impounding documents during income tax surveys under section 133A without proper justification. The court directed the return of outstanding documents and highlighted the importance of adhering to legal procedures. Case-Laws Income Tax Wed, 17 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11391