1980 (2) TMI 55

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.... of the Constitution of India has been filed for quashing the order, annex. P-4, and the issuance of a direction to the respondent for the return of the books enumerated in annex. P-3. The petitioner, M/s. Ram Saroop Pawan Kumar, is a registered partnership concern engaged in the wholesale cloth business at Jullundur City.Its business premises were surveyed on August 30,1979, by a survey party ....

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....ontroverting all the material allegations regarding seizure and impounding of documents, pleaded that the survey had come to an end at 7.30 P.M., and it was thereafter that from the camp office, a notice under s. 131(1) was issued invoking the provisions of sub-s. (6) of s. 133A as Pawan Kumar, a partner of the firm, evaded to give satisfactory reply regarding certain account books. It was further....

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....rned counsel relied on annex. P-3 which is titled as "List of documents impounded under section 131 on August 30, 1979". According to the learned counsel, this was, in fact, an annexure which accompanied the notice, annex. P-2, which conclusively shows that the books had been seized and impounded prior to the service of notice, annex. P-2. The learned counsel for the revenue however, strongly cont....