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TMI Blog2013 (10) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar Agarwal with following prayers:- "(i) issue a suitable writ, order or direction nature commanding the respondents to return the impounded articles, CD and two laptops; (ii) issue a suitable writ, order or direction declaring the survey conducted by respondent No.3, Assistant Commissioner of Income Tax Range-II, Aaykar Bhawan, Allahabad on the business premises of the petitioner as illegal and void; (iii) issue such other writ, orders or directions as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case; (iv) award costs of the petition in favour of the petitioner." 3. It is submitted by learned counsel appearing for the petitioner, that an authorisation was issued in the name of Shri Mahendra Kum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e business premises of the assessee under Section 133A of the Income Tax Act, 1961 and that the documents, laptop and CD were impounded as per provisions of Section 133A (3) (ia) of the Act. Shri Mahendra Kumar Agarwal is one of the directors of M/s R.S. Ornaments and Jewellers Pvt. Ltd. He was also acting in the capacity of Director in the company and hence the authorisation was issued in his name. 6. It is thereafter stated in paragraph-7 of the counter affidavit as follows:- "7. That regarding the contentions raised by the petitioner in paragraph Nos. 9, 10, & 11 of the writ petition, it is submitted that during the course of survey it was found that the assessee's books of account were incomplete. This fact has also been accepted by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment has annexed an authorisation of the Commissioner of Income Tax, Allahabad dated 15.1.2013 to retain the books of account and other documents under Section 133A of the Act upto 31.12.2013. 9. In an enquiry in respect of the affairs of M/s R.S. Ornaments and Jewellers Pvt. Ltd.-the petitioner on its registered office at 31/156, Mani Ram Bagia, Kanpur Nagar, no activity was found to be carried out by the company or its director. The department, therefore, authorised search on the premises of one of the directors of the company namely Shri Mahendra Kumar Agarwal at 193/151, Meerganj, Allahabad. At the time of survey Shri Mahendra Kumar Agarwal-the Director of the company did not demand the authorisation nor made any protest to the retenti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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