2007 (1) TMI 157

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....petition and the learned single judge quashed the authorisation, impounding order and all other actions of the appellants and imposed cost of Rs. 5,000 on the appellants. The impounded documents have been directed to be returned to the respondent by retaining the copies thereof authenticated by the respondent. Liberty was also given to the appellants to take action in accordance with law. In this appeal the appellants have challenged the said order of the learned single judge. Mr. K. V. Aravind, learned counsel for the appellants submitted that the order of the learned single judge is liable to be set aside as otherwise public interest would be affected. He further: submitted that since the partner of the respondent-firm has not furnishe....

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....partment has produced the files and we have perused the same. We have also perused annexure R-1 and the admission made by the appellants in paragraph 15. Section 133A of the Act confers power upon the Income-tax Officer to survey the business premises and to impound documents for further course of action. Certain statutory protections are provided mandating the officer to exercise such power and to do certain acts keeping in view the rights of a citizen under the provisions of the Act. In that view of the matter, we are in full agreement with the view taken by the learned single judge allowing to retain the authenticated copies of impounded documents. The learned single judge rightly accepted the contention of the respondent that no reas....