Law:

Section:

Section 133A of the Income-tax Act, 1961 - Survey - Whether pre-condition for conducting survey under section 133A in premises of a chartered accountant, lawyer, tax practitioner in connection with survey of business place of their client is that client, in course of survey, must state that his books of account/documents and records are kept in office of his chartered accountant/lawyer/tax practitioner; unless this pre-condition is fulfilled, income-tax authority cannot assume any power to enter business premises/ office of chartered accountant/lawyer/tax practitioner to conduct survey under section 133A in connection with survey of premises of their client - Held, yes - Whether Income-tax Officer (Headquarters) is an income-tax authority competent to conduct survey and can be authorized to conduct survey under section 133A - Held, no - Whether inspection and recording of reasons are cumulative pre-conditions for impounding books of account or other documents under section 133A(3)(ia) and, therefore, survey officer, before impounding books of account or documents, must inspect same carefully and record reasons for impounding of said books of account/ documents - Held, yes - Whether retention of books of account or documents beyond ten days without obtaining any approval either from Director General (Investigation) or from Chief Commissioner is authorized under law - Held, no - Whether Chief Commissioner or Director General is required to give a personal hearing to person whose books of account are intended to be retained for a period exceeding ten days before any approval for such extended period of retention is granted - Held, no - Whether if books of account belonging to client of chartered accountant are impounded by income-tax authorities from chartered accountant, who is auditor of said client, there would be breach of privileged communication - Held, no FACTS Petitioner No. 1 was a chartered accountants firm and petitioner Nos. 2 and 3 were its partners. Opposite party No. 1 (O.P. No. 1) conducted survey under section 133A in the premises of the petitioner-firm in connection with search and survey operation conducted in case of 'S & Co.' After making…

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