TMI Blog1980 (2) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... irection to the respondent for the return of the books enumerated in annex. P-3. The petitioner, M/s. Ram Saroop Pawan Kumar, is a registered partnership concern engaged in the wholesale cloth business at Jullundur City.Its business premises were surveyed on August 30,1979, by a survey party headed by Mrs. Baljit Bains, ITO, District I(1), Jullundur. According to the allegations in the petition, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... survey had come to an end at 7.30 P.M., and it was thereafter that from the camp office, a notice under s. 131(1) was issued invoking the provisions of sub-s. (6) of s. 133A as Pawan Kumar, a partner of the firm, evaded to give satisfactory reply regarding certain account books. It was further claimed that the books were duly produced by Pawan Kumar in response to the notice, Ex. P-2, and the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st 30, 1979". According to the learned counsel, this was, in fact, an annexure which accompanied the notice, annex. P-2, which conclusively shows that the books had been seized and impounded prior to the service of notice, annex. P-2. The learned counsel for the revenue however, strongly contested this factual averment and, therefore, we sent for the original record. From its perusal we found that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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