https://www.taxtmi.com/caselaws?id=149942 Account books and documents seized in a search that did not comply with Section 165 CrPC were treated as prima facie irregular, but the material was still usable for assessment. The court held that the revenue could retain the seized records while they were required to complete assessment proceedings, and that assessment is not final until the appellate and revisional process ends. A writ of mandamus for immediate return of the seized books was therefore not maintainable while the records remained necessary for assessment. en-us Fri, 19 Feb 1971 00:00:00 +0530 Mon, 06 May 2013 15:46:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149942 Account books and documents seized in a search that did not comply with Section 165 CrPC were treated as prima facie irregular, but the material was still usable for assessment. The court held that the revenue could retain the seized records while they were required to complete assessment proceedings, and that assessment is not final until the appellate and revisional process ends. A writ of mandamus for immediate return of the seized books was therefore not maintainable while the records remained necessary for assessment. Case-Laws VAT and Sales Tax Fri, 19 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149942