Law: Income Tax Act, 1961

Section: 131,132

Income-tax---Survey---Seizure of hooks---Retention of books---Books seized in January, 1986---Permission obtained from Commissioner to retain books till December, 1990---Application for return of books in February, 1992---No order passed--¬Writ petition---No counter-affidavit filed on behalf of Revenue---Return of books ordered---Indian Income Tax Act, 1961, Ss.131 & 132---Constitution of India, Art. 226. An order was issued under section 131(3) of the Indian Income Tax Act, 1961, in January, 1986, by virtue of which the petitioners books of accounts were seized. The Commissioner of Income-tax had permitted the Income-tax Officer to retain the books till December 31, 1990. The petitioner filed applications in February, 1992, for return of the books but no order was passed. On a writ petition seeking the said relief: Held, that admittedly, the documents and the books of account of the petitioner had been seized as far back as on January 24, 1986, under section 131(3) and in the absence of anything from the side of the Revenue, the impounded books of account and other documents had to be returned. JUDGMENT A.P. MISRA, J: --In this case, time was granted to learned counsel for the Revenue for filing counter-affidavit as far back as on April 9, 1992, but so far no counter-affidavit has been filed. In the absence of any counter-affidavit, we proceed to decide this case. The petitioner in this case seeks mandamus directing the Income-tax Officer, Ward II, Moradabad, to release the seized books of account and other documents of the petitioner lying in his custody, further directing the Commissioner of Income-tax, Lucknow, for release of the petitioners books of account and the documents immediately and also directing the Sales Tax Tribunal, Moradabad Bench, Moradabad, to stay the hearing of the appeals of the petitioner pending before it till the books of account are made available to him. According to the case of the petitioner, a survey took place at the business premises of the petitioner on. January 24,1986, and the petitioner was issued an order under section 131(3), dated January 24, 1986, by virtue of which the books of account of the petitioner were…

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