Retention of seized tax records beyond 180 days failed where the challenge lacked a proper factual foundation.

Retention of seized books of account and documents beyond 180 days under the Income-tax Act was challenged on the ground that no extension order had been passed. The High Court found that this contention had not been properly urged before the authority and was not clearly pleaded in the writ petitions. As the existence or absence of an extension order was a factual matter requiring allegation and proof, and the factual foundation was missing, the court declined to apply the principle relied on by the petitioners and did not accept the challenge to retention.

---

---

Issues: Whether the writ petitions challenging retention of seized books of account and documents beyond 180 days under sub-section (8) of section 132 of the Income-tax Act were liable to be allowed.

Analysis: The challenge to the continued retention was based on the assertion that no order extending the period of retention had been passed. The Court held that this contention had not been urged before the authority and was not clearly pleaded in the writ petitions. As the existence or absence of an extension order was a matter of allegation and proof, and the factual foundation was missing, the Court declined to apply the principle relied upon by the petitioners.

Conclusion: The challenge to the retention was not accepted and the writ petitions were dismissed.

---