{"id":129963,"date":"1999-10-27T00:00:00","date_gmt":"1999-10-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/lila-textile-vs-assistant-commissioner-of-on-27-october-1999"},"modified":"2015-07-29T23:43:31","modified_gmt":"2015-07-29T18:13:31","slug":"lila-textile-vs-assistant-commissioner-of-on-27-october-1999","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/lila-textile-vs-assistant-commissioner-of-on-27-october-1999","title":{"rendered":"Lila Textile vs Assistant Commissioner Of &#8230; on 27 October, 1999"},"content":{"rendered":"<div class=\"docsource_main\">Rajasthan High Court<\/div>\n<div class=\"doc_title\">Lila Textile vs Assistant Commissioner Of &#8230; on 27 October, 1999<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2000 245 ITR 826 Raj<\/div>\n<div class=\"doc_author\">Author: B Chauhan<\/div>\n<div class=\"doc_bench\">Bench: B Chauhan<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>B.S. Chauhan, J.<\/p>\n<p>1. The instant writ petition has been filed for seeking&#8221; direction to return the documents impounded by the respondents on February 10, 1989. There is dispute on the factum whether the documents were impounded from the premises of the petitioner or they were impounded when the same were produced before the assessing authority in response to the notice under Section 131(3) of the Income-tax Act, 1961 (hereinafter called &#8220;the Act&#8221;).\n<\/p>\n<p>2. Whatever may be the mode of impounding&#8221;, the purpose of impounding the documents is to ascertain whether the assessee has concealed the income. Even if the version of the Revenue is accepted, there is a flagrant violation of clauses (a) and (b) of Sub-section (3) of Section 131 of the Act, as the assessing authority has not recorded any reason for impounding the document nor has he sought the approval from the higher authority. Shri Sandecp Bhandawat has drawn the attention of the court to the contents of annexure R\/4 which provides for the so-called reasons recorded by the assessing authority. The reasons recorded therein do not meet the requirement of law as it simply provides for impounding the documents which had been produced before the assessing authority.\n<\/p>\n<p>3. In view of the above, the order dated February 10, 1989, of impounding the documents is hereby quashed and the assessing authority is directed to release the documents impounded, if not already released in pursuance of interim order passed by this court, within two weeks from the date of production of the order before the authority concerned. There shall be no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rajasthan High Court Lila Textile vs Assistant Commissioner Of &#8230; on 27 October, 1999 Equivalent citations: 2000 245 ITR 826 Raj Author: B Chauhan Bench: B Chauhan JUDGMENT B.S. Chauhan, J. 1. The instant writ petition has been filed for seeking&#8221; direction to return the documents impounded by the respondents on February 10, 1989. There [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,29],"tags":[],"class_list":["post-129963","post","type-post","status-publish","format-standard","hentry","category-high-court","category-rajasthan-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lila Textile vs Assistant Commissioner Of ... on 27 October, 1999 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/lila-textile-vs-assistant-commissioner-of-on-27-october-1999\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lila Textile vs Assistant Commissioner Of ... on 27 October, 1999 - Free Judgements of Supreme Court &amp; 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