https://www.taxtmi.com/caselaws?id=35517 The court found the initial impounding of documents after a survey by the Income-tax Department to be legally unsound due to exceeding the statutory period. The subsequent retention of documents was deemed a misuse of power, with repeated extensions beyond the allowed timeframe. The court ordered the immediate return of documents, emphasizing the statutory limit on retention. Exemplary costs of Rs. 25,000 were imposed on the respondents for their misuse of power, with directions for timely payment to the petitioner or facing enforcement through civil court decree. en-us Fri, 24 Apr 2009 00:00:00 +0530 Fri, 12 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35517 The court found the initial impounding of documents after a survey by the Income-tax Department to be legally unsound due to exceeding the statutory period. The subsequent retention of documents was deemed a misuse of power, with repeated extensions beyond the allowed timeframe. The court ordered the immediate return of documents, emphasizing the statutory limit on retention. Exemplary costs of Rs. 25,000 were imposed on the respondents for their misuse of power, with directions for timely payment to the petitioner or facing enforcement through civil court decree. Case-Laws Income Tax Fri, 24 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35517