1982 (1) TMI 41

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....ities like cotton, etc. The petitioner filed income-tax return for the assessment year 1977-78 on 30th July, 1977. The income-tax return for the assessment year 1978-79 was due to be filed by 30th July, 1978. On 11th April, 1978, the IT0, A-Ward, Bhatinda, visited the business premises of the petitioner for purpose of survey under s. 133A of the I.T. Act (hereinafter " the Act "). During the course of survey, the ITO issued notice (annex. P-1) at 11-30 a.m. to the petitioner, which reads as under : "Summons to assessees under section 131 of the Income-tax Act, 1961. Dated 11-4-1978 To M/s. Gheru Lal Bal Chand, Bhatinda. Whereas our attendance is required in connection with the proceedings under the Income-tax Act in your c....

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....nnexs. P-1 to P-4) and the order (annex. P-5) in the present writ and has prayed that the ITO, A-Ward, Bhatinda (respondent), be directed to return the records. The learned counsel for the petitioner has argued that the ITO, A-Ward, Bhatinda, had no jurisdiction to exercise the power of survey under s. 133A of the Act vis-a-vis the petitioner inasmuch as the latter was within the jurisdiction of the ITO, B-Ward, Bhatinda, in pursuance of the order of the Commissioner of Income-tax (annex. P-6). The contention is without merit. It is correct that the Commissioner, vide order annex. P-6 dated 15th June, 1977, passed in exercise of the power conferred under s. 124 of the Act, placed the petitioner under ITO, B-Ward, Bhatinda. It has been av....

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....assed the order (annex P-5) during the process of survey under s. 133A of the Act. This contention of the learned counsel for the petitioner must prevail. Under sub-s. (1) of s. 133 A of the Act, the ITO was competent to enter the business premises of the petitioner and further to inspect the books of account or other documents as he may require. It is admitted that the ITO did enter the business premises of the petitioner and whatever books of account and other documents he wanted to examine, were made available to him. Under s. (3) of s. 133A the ITO could place marks of identification on the books of account or other documents inspected by him or could make inventory of any cash, stock or other valuable article or thing checked or verifi....