Friday, October 15, 2010

TAXMAN CANNOT IMPOUND PASSPORT

In the Avinash Bhosale vs UOI (2010 322 ITR 381) case, which came up before the Bombay
High Court, it was held that a passport cannot be impounded under Section 131(3) of the I-T Act
which confers power on the Income-Tax (I-T) authorities to seize and retain in its custody any
books of accounts or other documents. According to the court, the term 'document' does not include
'passport'.

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