TMI Blog2010 (9) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... ended by two months from the date of availability of the original books of account and other documents - Decided in the favour of assessee - 16024 AND 16027 OF 2010 - - - Dated:- 21-9-2010 - ADARSH KUMAR GOEL AND AJAY KUMAR MITTAL, JJ. K.L. Goyal and Sandeep Goyal for the Petitioner. Sukant Gupta for the Respondent. ORDER Adarsh Kumar Goel, J. This order will dispose of C.W.P. Nos. 16024 and 16027 of 2010, as both the petitions involve common question. 2. C.W.P. No. 16024 of 2010 seeks a direction for return of books of account and other documents impounded on 17-3-2010 during survey of premises of the petitioner under the provisions of section 133A of the Income-tax Act, 1961 (for short, "the Act"). 3. Case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat even though photocopies of the books of account and other documents have been made available, the same not being legible, audit could not be conducted on the basis thereof. The respondents already having retained the books of account and other documents for more than six months, in absence of any valid reason, the same could not be retained for unreasonably long period unless there existed reasons to justify such a course. Reliance has been placed on judgment of the Orissa High Court in U.K. Mahapatra Co. v. ITO [2009] 308 ITR 133/176 Taxman 293 to submit that approval granted by the Chief Commissioner should be communicated to the assessee. Alternatively, books of account and documents be returned on appropriate conditions for some p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Spring Dale Educational Society's case (supra), this Court gave following direction:- " .The concerned authority of the Income-tax Department is directed to release the books of account and other documents seized on May 21, 1998, from the premises of the school of the petitioner within one month of the presentation of a certified copy of this order. It will be open to such authority to retain photostat copies of the documents after getting them signed by the representative of the petitioner, who shall certify the same to be true copies. The petitioner shall make available the original documents as and when required by the competent authority or any court." 12. We are of the view that similar direction is called for in the present case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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