Writ petition by a private limited company which claims to be carrying on business in real estate as a builder and developer.

2. It appears the petitioner's activities had attracted the attention of the Income Tax Authorities and in a survey conducted, the officers of the income tax department had visited the business premises of the petitioner as on 20.9.2005, examined the general activities of the petitioner, various books of accounts and other documents maintained at the office premises of the petitioner and as a follow up action issued a notice on the same day summoning the petitioner to appear before the officer with ledgers, cash book, vouchers and bank passbooks and its details.

3. It appears the respondents also made an inventory of the books of accounts, documents and such other papers available there and while took away the papers and documents contained in as many as thirty files, but nevertheless issued summons on 20.9.2005 [copy at Annexure-A] calling upon the petitioner to produce the ledger, cash book etc., as referred to above on the next day at the office of the first respondent Income Tax Officer, Ward No.12[2], Rashtrothana Bhavan, Nrupathunga Road, Bangalore -1.

4. It is the version of the petitioner that the petitioner appeared before the first respondent -officer the next day along with the remaining books of accounts which were left with the petitioner and which had been summoned and while the first respondent -officer retained even those books of accounts also, did not return the earlier files and documents which had been taken away from the office premises of the petitioner the previous day.

5. It is the version of the petitioner that much later the petitioner was issued with an order dated 7.10.2005 purporting to be an order passed under section 133A[3][IA] of the Income Tax Act, 1961, [for short 'the Act'], inter alia, indicating that at the time of survey of the office premises of the petitioner on 20.9.2005, certain files and documents were found and they had been inventorized; that they were also produced before the authorities for verification and in the light of the power under section 131[3] of the Act the files and documents as per annexure attached to this order are impounded for further verification [copy at Annexure-B] and the number of files retained or impounded are thirty in number and each file containing documents and other papers ranging from 5 pages as in the case of file figuring at S1. No.5 upto 253 pages as in the case of the file figuring at S1. No. 13 of the inventory list.

6. Though the petitioner it appears kept demanding for return of the impounded documents and files, while it was not so returned, the petitioner was furnished with an order dated 27.10.2005 [copy at Annexure-C] signed by the Commissioner of Income Tax, Bangalore-III, Bangalore, indicating that the Commissioner had accorded permission to the Income Tax Officer to retain the books of accounts and documents impounded by him for the period upto 31.3.2006. It was indicated that the reason for retention order was to verify books of accounts/documents for the purpose of completion of assessments.

7. Petitioner it appears had addressed a letter dated 26.2.2006 [copy at Annexure-D] seeking for retention of the impounded documents pointing out that the documents amongst others contain sale deeds, agreements also belonging to some other parties and they were all very essential for the purpose of the petitioner and sought for retention of such documents forthwith.

8. This appears was followed up for the same purpose by communication as per letter dated 2.5.2006 [copy at Annexure-E].

9. While the petitioner went on representing for return of such documents and the latest such request is as per letter dated 21.1.2009 [copy at Annexure-H], the petitioner was only responded with the periodic extension accorded by the Commissioner extending the period for a year as per memorandum dated 26.3.2007 [copy at Annexure-J