https://www.taxtmi.com/caselaws?id=14157 The court held that impounding documents during a survey under section 133A of the Income-tax Act, 1961, was invalid and an abuse of power. The impugned order impounding the items was quashed, and the respondents were directed to return the books of account and documents. However, the court allowed the retention of photocopies for future verification to prevent tampering. No costs were awarded in the case. en-us Fri, 25 Feb 2000 00:00:00 +0530 Tue, 14 Jul 2009 11:27:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14157 The court held that impounding documents during a survey under section 133A of the Income-tax Act, 1961, was invalid and an abuse of power. The impugned order impounding the items was quashed, and the respondents were directed to return the books of account and documents. However, the court allowed the retention of photocopies for future verification to prevent tampering. No costs were awarded in the case. Case-Laws Income Tax Fri, 25 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14157