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2003 (9) TMI 49 - HC - Income TaxImpounding of documents - it is not disputed that the documents, books of account, files, etc., were removed from the place of survey, kept in a separate room under lock and key and also a paper seal was put on the entry to the room - It is also noticed that the key to the room was taken by the income-tax authority after putting the paper seal - I am of the view that the impounding of the documents purported to have been made u/s 131(3) is only to circumvent the provision of section 133A. Therefore, the action of the respondents is totally in contravention of the provision of section 133A. The order impounding the document, therefore, is not tenable in law and is liable to be set aside
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