https://www.taxtmi.com/caselaws?id=5878 The Supreme Court confirmed the High Court's orders directing the return of seized documents in multiple appeals challenging the extended retention of documents without communicating the Commissioner's approval and reasons, under section 132(8) of the Income Tax Act, 1961. The Court emphasized the statutory duty of the Revenue to promptly communicate such information to the concerned person, highlighting the right to object to the Commissioner's approval. Failure to provide reasons and approval renders the retention unlawful. The judgment stressed the importance of communication for lawful retention and decision-making, dismissing the appeals and emphasizing adherence to statutory obligations. en-us Tue, 15 Nov 1983 00:00:00 +0530 Wed, 02 Dec 2015 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5878 The Supreme Court confirmed the High Court's orders directing the return of seized documents in multiple appeals challenging the extended retention of documents without communicating the Commissioner's approval and reasons, under section 132(8) of the Income Tax Act, 1961. The Court emphasized the statutory duty of the Revenue to promptly communicate such information to the concerned person, highlighting the right to object to the Commissioner's approval. Failure to provide reasons and approval renders the retention unlawful. The judgment stressed the importance of communication for lawful retention and decision-making, dismissing the appeals and emphasizing adherence to statutory obligations. Case-Laws Income Tax Tue, 15 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5878