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1 - 7 of 7 (0.22 seconds)The West Bengal Taxation Tribunal Act, 1987.
The Income Tax Act, 1961
C.I.T. West Bengal - Iii & Ors. Etc vs Oriental Rubber Works Etc on 15 November, 1983
17. The Additional Commissioner while granting sanction to retain the seized records has
not only recorded reasons therefor, but the same were communicated also in accordance
with the judgment of this Court in the case of Oriental Rubber Works (supra). Thus, the
condition prescribed by law to record reasons is fulfilled. The order was despatched the
same day which was received by the assessee a few days later. The delay in no way has
caused any prejudice to the assessee. Moreover, we are informed that the books of
accounts/documents were returned to the assessee after the passing the order by the
Tribunal. To that extent, the appeal has become infructuous, but since the point involved is
of recurring nature, we thought it appropriate to record a finding regarding the correctness
or otherwise of the view taken by the High Court on merits.
Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 8 in The West Bengal Taxation Tribunal Act, 1987. [Entire Act]
Article 226 in Constitution of India [Constitution]
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