https://www.taxtmi.com/caselaws?id=11944 The court directed the return of impounded books of account to the petitioner by a specified date, resolving the issue of impounding and retention of books beyond a reasonable period. The petitioner's challenge to the impounding order and non-supply of copies was not successful due to failure to challenge the impounding order separately. Despite disputes, the impounding of books under section 131 was deemed not per se illegal, as they were impounded after the survey. The court refrained from extensive legal analysis and ordered the return of the books, granting relief to the petitioner in this regard. en-us Wed, 30 Oct 2002 00:00:00 +0530 Sat, 13 Feb 2010 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11944 The court directed the return of impounded books of account to the petitioner by a specified date, resolving the issue of impounding and retention of books beyond a reasonable period. The petitioner's challenge to the impounding order and non-supply of copies was not successful due to failure to challenge the impounding order separately. Despite disputes, the impounding of books under section 131 was deemed not per se illegal, as they were impounded after the survey. The court refrained from extensive legal analysis and ordered the return of the books, granting relief to the petitioner in this regard. Case-Laws Income Tax Wed, 30 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11944