Assistant Director unable to retain seized documents beyond 15 days under Income-tax Act

The Supreme Court upheld the High Court's decision that the Assistant Director of Inspection 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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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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