https://www.taxtmi.com/caselaws?id=249572 Where section 132(9A) governs a search seizure, seized books, documents or assets must be handed over to the jurisdictional Income-tax Officer within fifteen days. Continued retention beyond that period is unlawful, and the jurisdictional officer cannot validly rely on section 132(8) powers on that basis. The text also notes that an earlier decision on the unamended position was treated as binding, while a later Revenue-backed decision was distinguished for arising in a different statutory and factual context. The seized articles were therefore entitled to be returned. en-us Thu, 10 Jul 2014 00:00:00 +0530 Thu, 21 Aug 2014 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249572 Where section 132(9A) governs a search seizure, seized books, documents or assets must be handed over to the jurisdictional Income-tax Officer within fifteen days. Continued retention beyond that period is unlawful, and the jurisdictional officer cannot validly rely on section 132(8) powers on that basis. The text also notes that an earlier decision on the unamended position was treated as binding, while a later Revenue-backed decision was distinguished for arising in a different statutory and factual context. The seized articles were therefore entitled to be returned. Case-Laws Income Tax Thu, 10 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249572