https://www.taxtmi.com/caselaws?id=29422 The court upheld the jurisdiction of the Income Tax Officer (ITO), A-Ward, Bhatinda, to conduct a survey under section 133A of the Income Tax Act, based on territorial changes and the petitioner's compliance with tax notices. However, the court found the ITO exceeded authority by issuing notices under section 131 and impounding account books during the survey. As the petitioner cooperated and did not violate any provisions, the court quashed the notices and impounding order, instructing the return of records to the petitioner. en-us Tue, 12 Jan 1982 00:00:00 +0530 Fri, 12 Mar 2010 17:02:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29422 The court upheld the jurisdiction of the Income Tax Officer (ITO), A-Ward, Bhatinda, to conduct a survey under section 133A of the Income Tax Act, based on territorial changes and the petitioner's compliance with tax notices. However, the court found the ITO exceeded authority by issuing notices under section 131 and impounding account books during the survey. As the petitioner cooperated and did not violate any provisions, the court quashed the notices and impounding order, instructing the return of records to the petitioner. Case-Laws Income Tax Tue, 12 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29422