TaxTMI 
TaxTMI 
1995 (5) TMI 3
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...., an eye surgeon being the writ petitioner, purporting to conduct a survey under section 133A of the Income-tax Act, 1961. A document has been produced in court, which has been kept countersigned by my officer, which shows that there was no obstruction put by Dr. Pahwa or any facility withheld by him from allowing a survey to be made. The officers conducted a survey. Clothed with the large power....
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....tion where the summoning power can be used at all. In any event, how can the summons be issued for production on the same day and the books instantaneously impounded? Now, there are other powers for search and seizure. There are other powers for reopening of completed assessments These were not utilised. Under the garb of conducting a simple survey under section 133A, the books of Dr. Pahwa were ....
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.... served. Affidavit-in-opposition is to be filed within six weeks from date, affidavit-in-reply within three weeks thereafter and the matter to appear on the working day following. The above observations are without prejudice in the writ but Samir Mukhopadyay, respondent No. 1, who was the leader of the operation in the above apparently illegal procedure and high-handed actions, will personally pay....