https://www.taxtmi.com/caselaws?id=18415 Books and jewellery retained by the Department for an extended period could not be withheld on a demand that the petitioner sign or authenticate the copied records. The Department, having itself prepared copies, was required to obtain authentication by lawful means and could not compel the petitioner to sign them. The Court declined to treat an earlier direction in another case as binding, but, in view of the undertaking already given, directed return of the books and jewellery within ten days. The separate claim for compensation was left open, and costs were awarded because the petitioner had repeatedly been driven to approach the Court. en-us Wed, 23 Nov 1994 00:00:00 +0530 Wed, 30 Sep 2009 17:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18415 Books and jewellery retained by the Department for an extended period could not be withheld on a demand that the petitioner sign or authenticate the copied records. The Department, having itself prepared copies, was required to obtain authentication by lawful means and could not compel the petitioner to sign them. The Court declined to treat an earlier direction in another case as binding, but, in view of the undertaking already given, directed return of the books and jewellery within ten days. The separate claim for compensation was left open, and costs were awarded because the petitioner had repeatedly been driven to approach the Court. Case-Laws Income Tax Wed, 23 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18415