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2008 (10) TMI 66 - HC - Income TaxSurvey in premises of Chartered Accountant of assessee – retention of impounded books of account/documents belonging to their clients – in absence of statement from client that their account books were kept in the premises of C.A., authorities lacked jurisdiction to enter the premises of petitioner-firm – violation of s.133A – held that income tax officer was not an authority competent to conduct survey u/s 133A in the premises of petitioner– petitioner entitled to get back the impounded books
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