Income Tax Officer "," Ors. vs U.K. Mahapatra "," Co. "," Ors.

Authority: Supreme Court Date: 2010-10-20 Section: 133A Acts: Income Tax Act 1961 Result: Assessee Citation: (2009) 225 CTR (SC) 131 : (2010) 186 TAXMAN 181 : (2009) 27 DTR 155 Justices: S.B. Sinha "," Deepak Verma, JJ. Appeal No: Civil Appeal No. 5067 of 2009*
Whether documents seized during an illegal survey under Section 133A of the Income Tax Act must be returned to the assessee --- Held Yes, but subject to the department's right to take certified copies for assessment purposes.

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