2009 (8) TMI 233

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..... titioner on November 20, 1997, being contrary to the provisions of section 132B - short affidavit filed by the Commissioner of Income-tax-1, Chandigarh, now states that the retention of documents have been reconsidered and the same have been released. The documents have been personally handed over by the Assessing Officer on August 24, 2009 - petition has been rendered infructuous. - 10635 of 200 .....

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..... s that the retention of documents have been reconsidered and the same have been released. The documents have been personally handed over by the Assessing Officer on August 24, 2009, as per order annexure R 3. She further states that the petition has been rendered infructuous. 3. On August 7, 2009, Shri G. S. Randhawa, the Commissioner of Income-tax-1, Chandigarli has justified the passing of the .....

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..... mar Shah [2005] 278 ITR 425 by the hon'ble Calcutta High Court, the retention of the documents has been reconsidered and the same have been released and personally handed over by the present Assessing Officer on August 24, 2009, as per order annexure R. 3." 4. It thus becomes evident that the impugned order could not have withstood the judicial scrutiny. 5. Keeping in view the unconditional .....

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