1993 (2) TMI 78

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....ted to learned counsel for the Revenue for filing counter-affidavit as far back as on April 9, 1992, but so far no counter-affidavit has been filed. In the absence of any counter-affidavit, we proceed to decide this case. The petitioner in this case seeks mandamus directing the Income-tax Officer, Ward-II, Moradabad, to release the seized books of account and other documents of the petitioner l....

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....e sales tax authorities, he made an application dated December 17, 1991, for the release of the same. So far no order has been passed on that application. It has been further averred by the petitioner that he has not received any order except one which is annexure 3 to the petition by virtue of which the extension of time for retention of the said document was made by the Commissioner of Income-ta....

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....d having perused the uncontroverted averments made in this petition and as per our observations above that no counter-affidavit has been filed so far in this case, we accept the averments made in this case. Admittedly, the documents and the books of account of the petitioner have been seized as far back as on January 24, 1986, under section 131(3) of the said Act and in the absence of anything fro....