https://www.taxtmi.com/caselaws?id=32166 Section 133A survey powers were held not to extend to a chartered accountant's premises merely because a client was under survey elsewhere, unless the client stated that relevant books or documents were kept there; the survey was therefore without authority. The officer conducting the survey was also found not to be a competent income-tax authority on the material shown. Impounding required prior inspection of the books and recorded reasons before custody, and retention beyond ten days needed valid approval for the full period; both procedural safeguards were breached, making the impounding and continued retention illegal. No prior hearing was required before approval for extended retention, and no breach of privileged communication was established. en-us Wed, 29 Oct 2008 00:00:00 +0530 Thu, 22 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32166 Section 133A survey powers were held not to extend to a chartered accountant's premises merely because a client was under survey elsewhere, unless the client stated that relevant books or documents were kept there; the survey was therefore without authority. The officer conducting the survey was also found not to be a competent income-tax authority on the material shown. Impounding required prior inspection of the books and recorded reasons before custody, and retention beyond ten days needed valid approval for the full period; both procedural safeguards were breached, making the impounding and continued retention illegal. No prior hearing was required before approval for extended retention, and no breach of privileged communication was established. Case-Laws Income Tax Wed, 29 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32166