https://www.taxtmi.com/caselaws?id=14158 The court found that the income-tax officers abused their power during a survey conducted under section 133A of the Income-tax Act, 1961. Despite no obstruction from Dr. Pahwa, the officers acted autocratically by impounding books without valid reason. The seizure was deemed unauthorized as Dr. Pahwa's assessments were up to date, and summoning powers were not warranted. The court emphasized the importance of officers not exceeding their powers and imposed costs on the respondent, stressing accountability and upholding the rule of law. en-us Fri, 05 May 1995 00:00:00 +0530 Tue, 14 Jul 2009 11:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14158 The court found that the income-tax officers abused their power during a survey conducted under section 133A of the Income-tax Act, 1961. Despite no obstruction from Dr. Pahwa, the officers acted autocratically by impounding books without valid reason. The seizure was deemed unauthorized as Dr. Pahwa's assessments were up to date, and summoning powers were not warranted. The court emphasized the importance of officers not exceeding their powers and imposed costs on the respondent, stressing accountability and upholding the rule of law. Case-Laws Income Tax Fri, 05 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14158