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of <h1>Assistant Director unable to retain seized documents beyond 15 days under Income-tax Act</h1> <h3>Commissioner of Income-Tax And Others Versus KV Krishnaswamy Naidu And Co.</h3> The Supreme Court upheld the High Court's decision that the Assistant Director of Inspection could not retain seized documents beyond 15 days under ... Search and Seizure - retention of document- Held that authorized officer conducting search to hand over seized documents to Income-tax Officer has no jurisdiction to retain beyond 15 days - therefore, he could not moot a proposal under sub-section (8) for further retention of the documents beyond 180 days. The Supreme Court dismissed the appeal, agreeing with the High Court that the Assistant Director of Inspection, not being the Income-tax Officer, could not retain seized documents beyond 15 days under section 132 of the Income-tax Act, 1961. The appeal was dismissed with costs.
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