INCOME TAX OFFICER vs U.K.MAHAPATRA & CO .

The Supreme Court directed the return of books of account and documents impounded during a survey under Section 133A of the Income Tax Act, mandating that the opposite party must comply within two weeks of receiving a certified copy of the order. The Court also allowed the appellants to take printouts and certified copies of the documents, including photocopies of blank cheques. The appeal was disposed of with these specific directions.