https://www.taxtmi.com/caselaws?id=13535 The High Court upheld the decision to quash the authorisation and impounding order issued against the respondent, emphasizing the importance of respecting citizens' rights under Section 133A of the Income-tax Act. The Court agreed with retaining authenticated copies of impounded documents and supported the respondent's argument regarding the lack of jurisdiction of the officer issuing the authorisation. Directions were provided to ensure compliance with procedural requirements for impounding documents, including the return of original documents and providing necessary details to the Department. en-us Wed, 31 Jan 2007 00:00:00 +0530 Fri, 29 May 2009 14:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13535 The High Court upheld the decision to quash the authorisation and impounding order issued against the respondent, emphasizing the importance of respecting citizens' rights under Section 133A of the Income-tax Act. The Court agreed with retaining authenticated copies of impounded documents and supported the respondent's argument regarding the lack of jurisdiction of the officer issuing the authorisation. Directions were provided to ensure compliance with procedural requirements for impounding documents, including the return of original documents and providing necessary details to the Department. Case-Laws Income Tax Wed, 31 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13535