based on a print out of a hand written document impounded from the i-phone,
such findings are wholly injudicious and opposed to facts ... when the said incriminating document was found from the possession of Sri
Sanjeev Agrawal. As the said document was impounded from the i-phone
confirming the addition without
considering the fact that the incriminating documents impounded during survey pertained
to various periods ... impounded diaries/loose sheets and
added them up. It would be pertinent to mention that the figures in the impounded
documents, as a matter
before
AO), does not match with the gross sales reflected in impounded documents
(Annexure C-1, C-2, and C-3) which are receipt books ... reliability and
credibility of such recorded figures emerging from the impounded digital records
(impounded documents).One of the two partners , present at the premises
submitted a copy of Impounded
documents which is the list of books of accounts, documents etc found and
impounded during the course of survey operation ... relating to incriminating documents being
found during the course of search could be produced. The document
relied upon was found and impounded during the course
relating to purchase of a plot of land , information flowing from
impounded document Annexure A - 3.
4. The assessee's husband Mr. Anil Kapahi ... matter of this appeal.
5. The nature and character of the impounded document has been described as a
plane, unsigned, piece of white typed paper
property or document the said property or document is
retained for some period of time, then such retention
amounts to impounding of the property ... distinction between "seizing" and
"impounding" and held that impounding is of the
document which is seized. It was held that after
reference of the award to the Collector by exercising powers of
impounding the document under section 33 of the Act of 1899. The power
exercised ... provisions of Section 33 of the Act of 1899 for
impounding the document cannot be invoked by the registration officer and the
powers exercisable
document not being
the principal document/instrument, the Trial Court ought not to
have held the said document dated 1.2.2006 to be the
document ... other document subsequent to the principal
document/instrument are liable for payment of stamp duty.
(d) That the stage of impounding the document is when
document to
pay duty and ten times penalty and thereafter admit
the document in evidence. If duty and penalty is not
paid, the document shall ... fade away the
obligation to impound the document. In this case, a document
is admitted without impounding the instrument and the Court
had rightly fixed
party
fails to pay the penalty suggested by the court the
document impounded has to be sent to the Collector for
the purpose of taking ... maximum rate of penalty as
a matter of course whenever an impounded document is
sent to him. He has to take into account various aspects
