Income Tax Officer & Ors vs U.K.Mahapatra & Co & Ors

The Supreme Court directed the return of impounded books of account/documents seized under Section 133A of the Income Tax Act, emphasizing that the procedure laid down in the Act was not followed. The Court referenced prior rulings, including C/T v. Kamal & Co. and Pooran v. Director of Inspection, establishing that materials collected during illegal surveys can still be used for assessments. The Court ordered the return of documents within two weeks, allowing the appellants to obtain certified copies of the documents.