https://www.taxtmi.com/caselaws?id=20994 Continued retention of impounded books of account and related documents seized under section 131(3) of the Income-tax Act was held unjustified where the assessment had already been completed and repeated requests for release had gone unanswered, especially in the absence of any counter-affidavit. The documents were directed to be returned to the assessee, while the revenue was permitted to retain photostat copies if needed for future use. en-us Tue, 02 Feb 1993 00:00:00 +0530 Wed, 18 Nov 2009 14:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20994 Continued retention of impounded books of account and related documents seized under section 131(3) of the Income-tax Act was held unjustified where the assessment had already been completed and repeated requests for release had gone unanswered, especially in the absence of any counter-affidavit. The documents were directed to be returned to the assessee, while the revenue was permitted to retain photostat copies if needed for future use. Case-Laws Income Tax Tue, 02 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20994