Supreme Court · 1983 INSC 176 · Decided 15 November 1983

C.I.T. West Bengal - Iii & ORS. ETC. v. Oriental Rubber Works Etc .

Court
Supreme Court of India
Citation
1983 INSC 176 · [1984] 1 S.C.R. 817
Case number
CIVIL APPEAL No. 1652/1973
Decided
15 November 1983
Bench
V.D. TULZAPURKAR, V. BALAKRISHNA ERADI, D.P. MADON (3-judge bench)
Outcome
Dismissed
Case type
Civil
Acts & sections cited
Income Tax Act

Headnote

. c.I.T. WEST BENGAL~III & ORS. ETC. v. ORIENTAL RUBBER WORKS ETC . . November 15, 1983 . (V.D. TULZAPURKAR, V. BALAKRISHNA BRAD! !'ND D.P. MADON, JJ.} Income Tax Act, l961-Sec.132-1nterpret'ation of-Sub-sec.(1)-Seizure of books of account and documents-Sub&middot;sec.(8) rete11tion of officer to person en{itled for return of books. Retention of books-&middot;&bull; Without such conununicati<;n-un/awfut:. .. The Revenue wh~ had seiz~d the books of accoun't and documents of the&middot; assessee under sec. 132(1)'ofthe Income Tax AC(.1961 tlid not return the SamC to

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