TMI Blog2007 (9) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the court was delivered by MUNISHWAR NATH BHANDARI J.- The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, referred the following question for its answer/opinion of this court vide its order dated February 16, 1999. "Whether, on the facts and in the circumstances of the case the Income-tax Appellate Tribunal was justified in holding that additions made on the basis of material collected during the course of such survey was illegal ?" 2. The Revenue had moved an application for seeking reference on three questions pertaining to the order of the Tribunal in I. T. A. Nos. 765, 663 and 664/JP/92. Out of the three questions, the Tribunal referred only question No.3 with some modification. 3. The brief facts giving rise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Income-tax Act, yet material collected during the course of survey can be made use of by the Assessing Officer. In this regard reference of the judgments of the hon'ble apex court was given. In the case reported in Dr. Pratap Singh v. Director of Enforcement [1985] 155 ITR 166, it was held that illegality of search does not vitiate the evidence collected during such illegal search. The only requirement is that court or the authority before which such material or evidence brought to be cautious and circumspect in dealing with such material or evidence. 6. In other cases reported in Pooranmal v. Director Inspection (Investigation) [1974] 93 ITR 505 (SC) the hon'ble apex court held that material obtained in search made in contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that while exercising the power under section 133A a document cannot be impounded thus order to summon books and her order of impounding books found to be illegal. The learned counsel the assessee also submitted written submissions. 9. We have carefully heard and perused the written submissions made by the parties and looked into the legal provisions pertaining to the issue in reference. 10. Fromthe facts available on record, it has come out that the action of the r to conduct survey under section 133A was not legal under section 133A though no prohibition has been imposed on the Inspector to conduct such a survey however unless an authority is given under the provision of section 133A, survey conducted by the Inspector is not he ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
