https://www.taxtmi.com/caselaws?id=417979 The court directed the petitioner to submit a representation seeking the return of seized documents and books of accounts under section 132 of the Income Tax Act. The authorities were instructed to return the originals after retaining true copies for proceedings. The petitioner had to file an affidavit undertaking not to alter the returned documents and to produce them when necessary. The court emphasized compliance with directives to facilitate the return process, balancing the petitioner's needs with ongoing proceedings. en-us Thu, 23 Dec 2021 00:00:00 +0530 Sat, 05 Feb 2022 08:26:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417979 The court directed the petitioner to submit a representation seeking the return of seized documents and books of accounts under section 132 of the Income Tax Act. The authorities were instructed to return the originals after retaining true copies for proceedings. The petitioner had to file an affidavit undertaking not to alter the returned documents and to produce them when necessary. The court emphasized compliance with directives to facilitate the return process, balancing the petitioner's needs with ongoing proceedings. Case-Laws Income Tax Thu, 23 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417979