https://www.taxtmi.com/caselaws?id=16911 The court held that the seizure of documents during a survey under section 133A of the Income-tax Act, 1961, was not justified. It emphasized that section 133A does not authorize the impounding or seizing of documents, distinguishing it from the powers under section 132 for search and seizure. The court found the respondent's actions improper as there was no evidence of non-cooperation from the petitioner. As the documents had already been returned by an interim order, no further direction was necessary. The petition was disposed of with these observations. en-us Fri, 27 Mar 1998 00:00:00 +0530 Mon, 14 Sep 2009 10:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16911 The court held that the seizure of documents during a survey under section 133A of the Income-tax Act, 1961, was not justified. It emphasized that section 133A does not authorize the impounding or seizing of documents, distinguishing it from the powers under section 132 for search and seizure. The court found the respondent's actions improper as there was no evidence of non-cooperation from the petitioner. As the documents had already been returned by an interim order, no further direction was necessary. The petition was disposed of with these observations. Case-Laws Income Tax Fri, 27 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16911