https://www.taxtmi.com/caselaws?id=15026 Impounding of documents under section 131(3) of the Income-tax Act was invalid because the assessing authority recorded no adequate reasons and obtained no approval from the higher authority. The stated reason, that the documents had been produced before the assessing authority, was held insufficient to justify impounding. The impounding order was quashed and the authority was directed to release the documents. en-us Wed, 27 Oct 1999 00:00:00 +0530 Mon, 27 Jul 2009 16:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15026 Impounding of documents under section 131(3) of the Income-tax Act was invalid because the assessing authority recorded no adequate reasons and obtained no approval from the higher authority. The stated reason, that the documents had been produced before the assessing authority, was held insufficient to justify impounding. The impounding order was quashed and the authority was directed to release the documents. Case-Laws Income Tax Wed, 27 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15026