https://www.taxtmi.com/caselaws?id=19135 The court dismissed the petitioner's allegations of mala fides in a survey conducted by the Income-tax Department, finding it was to recover substantial tax arrears rather than personal prejudice. The court ruled that conducting the survey beyond office hours was permissible if necessary to scrutinize materials. However, the impounding of documents during the survey was deemed illegal, and the respondents were directed to return the documents to the petitioner, except for attached promissory notes seized for tax recovery. The writ petition was partly allowed, with no costs awarded. en-us Tue, 04 Jul 1995 00:00:00 +0530 Wed, 04 Nov 2009 12:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19135 The court dismissed the petitioner's allegations of mala fides in a survey conducted by the Income-tax Department, finding it was to recover substantial tax arrears rather than personal prejudice. The court ruled that conducting the survey beyond office hours was permissible if necessary to scrutinize materials. However, the impounding of documents during the survey was deemed illegal, and the respondents were directed to return the documents to the petitioner, except for attached promissory notes seized for tax recovery. The writ petition was partly allowed, with no costs awarded. Case-Laws Income Tax Tue, 04 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19135