Law:

Section:

Section 131 of the Income-tax Act, 1961 - Discovery, production of evidence, etc., power regarding - During survey of assessee's premises statement of assessee's son was recorded and some stock inventory was taken - Notice under section 131 was issued directing assessee to produce books of account which were impounded on receipt - Assessee filed writ petition challenging order of assessment as well as impounding of books of account and for supply of certified copies of statement recorded and list of inventory taken, as they were not furnished in spite of filing application - When Court did not give relief holding that impugned order was appealable, assessee filed another petition after filing appeal against assessment order - Whether assessee did not have right to file another writ petition on cause of action already put forward in earlier writ petition unless he was specifically given liberty to do so - Held, yes - Whether, however, since authority had reasonable opportunity to verify books of account and there was no justification in retaining same indefinitely, opposite parties were to be directed not to retain books of account impounded on 23-3-2000 beyond 30-11-2002 - Held, yes FACTS The premises of the assessee-petitioner was surveyed on 9-2-2002 under section 133A. During survey, the statement of the assessee's son was recorded in the assessee's absence and some stock of inventory was taken. The department found that the inventory was incomplete and it issued notice under section 131 directing the assessee to appear before the concerned authority and to produce the books of account. The assessee stated that when the proceeding was adjourned, he had taken the books of account with him and had made an application for issue of copies of statement recorded from the son and copy of list of inventory. The copies were not furnished by the department. The assessee filed petition, challenging the order of assessment as well as impounding of the books of account and for supply of the certified copies of the statement recorded and the list of the inventory taken. The High Court did not grant any relief to the assessee and disposed of the petition, observing that…

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