Law:

Section:

Section 132 of the Income-tax Act, 1961 - Search and seizure - Some hundies belonging to assessee were seized by Department during search of premises of assessee's advocate - Whether assessee was entitled to get back said hundies after their Xerox copies were taken by Department at assessee's cost and after assessee undertook to produce original hundies whenever needed by Department for investigation - Held, yes FACTS Original hundies belonging to the assessee were seized by the Department at the time of search of the premises of assessee's advocate in accordance with section 132(3). On a writ petition for return of the said hundies: HELD The original hundies seized should be returned to the assessee after taking xerox copies at the assessee's cost. However, the assessee was to be directed to produce the original hundies as and when the Department would need them for further investigation. Note: The decision was in favour of the assessee. Miss Nandha Rajagopalan for the Petitioner. C.V. Rajan for the Respondent. JUDGMENT Bakthavatsalam, J. - The prayer in the writ petition is as follows: "... pleased to issue a writ of mandamus directing the respondents to return the hundis seized at the time of the inspection of the…

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