TMI Blog2009 (7) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... ocedure as laid down in Section 133A of the I.T. Act, the petitioner is entitled to get back the impounded books of account/documents – department challenged the order of HC – Held that - we direct the aforesaid officer of the High Court to return the documents to the respondents herein, within two weeks from the date of receipt of a copy of this order, subject to the condition that the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor General states that the seized documents have been deposited in the High Court which are lying in the custody of Deputy Registrar (Judicial). We may also notice that the High Court in its order directed: "13. For the reasons stated in paragraphs 7 to 10, the survey operation under Section 133A in the petitioner's premises, impounding of books of account/documents on 28.5.2008 and retention o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y portion thereof are or is relevant for their purpose, they are entitled to take copy of such documents or portion of such books of account. 14. In the above fact situation, we direct opposite party No. 2 to return the books of account/documents as impounded from the premises of the petitioner in course of survey under Section 133A by opposite party No.1 within a period of two weeks from the da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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