Communication of approval and reasons required for continued retention of seized books, failure renders further retention invalid. Section 132(8) retention beyond the authorised period requires the Commissioner to record detailed reasons and communicate approval to the authorised officer before expiry; the authorised officer must then inform the assessee of the approval and the Commissioner's recorded reasons without delay and, in any event, within thirty days after the expiry of the authorised retention 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 approval and reasons required for continued retention of seized books, failure renders further retention invalid.
Section 132(8) retention beyond the authorised period requires the Commissioner to record detailed reasons and communicate approval to the authorised officer before expiry; the authorised officer must then inform the assessee of the approval and the Commissioner's recorded reasons without delay and, in any event, within thirty days after the expiry of the authorised retention period.
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