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2010 (7) TMI 781

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..... nite period. The reasonable period that can constitute an outer limit is 15 days and, therefore, the extended period can supplement the normal 15 days period statutorily fixed by a few more days and not by a few months or a few more years - Held that:- learned single judge was justified in entertaining the writ petition, issuing a direction to return the books of account, appeal is dismissed - 18 .....

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..... ent and as a follow up, issued a notice on the same day summon- ing the respondent to appear before the Assessing Officer with ledger, cash books, vouchers and bank passbooks and its details. An inventory of the book of account, documents and such other papers available was made and the papers and documents contained in as many as 30 files were seized. It is, thereafter, they issued summons on Sep .....

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..... tioner for return of documents. Several letters were written by him in this regard. In reply, what was sent to him was orders passed by the Commissioner of Income-tax with the periodic extension of time for retaining the books of account and documents. It is in these circumstances that the assessee was constrained to file the writ petition. 3. The learned judge on a careful consideration of th .....

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..... power of retaining the books and directed them to pay damages of Rs. 25,000. Aggrieved by the said order, the Revenue is in appeal. 4. The learned counsel for the Revenue submitted, as is clear from section 132A of the Act, the period prescribed for retention of books is 30 days and further extension is also permitted with the prior approval of the higher authority and it could be retained ti .....

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..... empowered to make orders for extension of time enabling the Assessing Officer to retain the books of account and other documents. Therefore, in the facts of the case, we are satisfied that it is a clear case of abuse of the aforesaid statutory provisions and, therefore, the learned single judge was justified in entertaining the writ petition, issuing a direction to return the books of account and .....

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