https://www.taxtmi.com/caselaws?id=775871 The HC held that no hard copies of books of account were impounded during the survey under s 133A. The petitioners were entitled to certified copies of seized documents upon payment. Assessment orders passed during the petition were upheld by the ITAT, rendering the writ petition infructuous. The court rejected the petitioners' reliance on unsigned scrap papers, affirming the Assessing Officer, CIT, and ITAT's treatment of bank-correlated entries as books of account. The petitioners failed to produce documents despite access to certified copies supplied by the department. The court found the survey was not a search under s 132, so provisions of ss 153A to 153D did not apply. All questions were answered against the petitioners, and the impugned orders were upheld. en-us Mon, 28 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775871 The HC held that no hard copies of books of account were impounded during the survey under s 133A. The petitioners were entitled to certified copies of seized documents upon payment. Assessment orders passed during the petition were upheld by the ITAT, rendering the writ petition infructuous. The court rejected the petitioners' reliance on unsigned scrap papers, affirming the Assessing Officer, CIT, and ITAT's treatment of bank-correlated entries as books of account. The petitioners failed to produce documents despite access to certified copies supplied by the department. The court found the survey was not a search under s 132, so provisions of ss 153A to 153D did not apply. All questions were answered against the petitioners, and the impugned orders were upheld. Case-Laws Income Tax Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775871