Communication of Commissioner approval and recorded reasons required; delays make continued retention invalid and must be promptly notified. Section 132(8) requires that Commissioner approval for continued retention of seized books and the reasons recorded for that approval be communicated expeditiously to the person whose documents were seized; further retention without such communication is invalid. Assessing officers must complete scrutiny promptly; officers seeking retention must record cogent reasons before expiry, the Commissioner must record detailed reasons, the approval must be forwarded to the authorised officer before expiry, and the authorised officer must notify the assessee of approval and reasons without delay, and in any event within thirty days after expiry of the authorised period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Communication of Commissioner approval and recorded reasons required; delays make continued retention invalid and must be promptly notified.
Section 132(8) requires that Commissioner approval for continued retention of seized books and the reasons recorded for that approval be communicated expeditiously to the person whose documents were seized; further retention without such communication is invalid. Assessing officers must complete scrutiny promptly; officers seeking retention must record cogent reasons before expiry, the Commissioner must record detailed reasons, the approval must be forwarded to the authorised officer before expiry, and the authorised officer must notify the assessee of approval and reasons without delay, and in any event within thirty days after expiry of the authorised period.
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