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of <h1>Delhi High Court Invalidates Extended Retention of Seized Documents Beyond Approved Period Under Income Tax Act Section 132(8.</h1> Section 132(8) of the Income Tax Act mandates that books of accounts or documents seized during search operations cannot be retained beyond 180 days unless justified in writing and approved by the Commissioner. In the case involving a Delhi-based enterprise, books seized in 1981 were improperly retained beyond the approved period without timely orders or communication. The Delhi High Court ruled the retention after June 30, 1982, invalid. The Board emphasizes adherence to procedures for timely approval and communication of extended retention orders, as directed by the Supreme Court in a related case.
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