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of <h1>Petitioner's Seized Account Books Must Be Returned Within 30 Days</h1> The court ordered the return of the petitioner's seized account books within 30 days under section 132 of the Income-tax Act, as no extension orders were ... Search And Seizure The petitioner's account books seized under section 132 of the Income-tax Act in 1986 must be returned within 30 days. No extension orders were passed, and no counter-affidavit was filed by the respondents. The authority can take photostat copies if needed. The writ petition is disposed of with this direction.
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