https://www.taxtmi.com/caselaws?id=6536 The Supreme Court upheld the High Court's decision, dismissing the appeal and emphasizing the importance of adhering to the statutory provisions governing the search, seizure, and retention of documents under the Income-tax Act, 1961. The search was deemed indiscriminate and beyond the legitimate scope, resulting in an abuse of power by the income-tax authorities. The retention of seized documents beyond the specified period without proper approval was found to be unlawful, leading to the release of the documents as ordered by the High Court. en-us Thu, 07 May 1970 00:00:00 +0530 Fri, 05 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6536 The Supreme Court upheld the High Court's decision, dismissing the appeal and emphasizing the importance of adhering to the statutory provisions governing the search, seizure, and retention of documents under the Income-tax Act, 1961. The search was deemed indiscriminate and beyond the legitimate scope, resulting in an abuse of power by the income-tax authorities. The retention of seized documents beyond the specified period without proper approval was found to be unlawful, leading to the release of the documents as ordered by the High Court. Case-Laws Income Tax Thu, 07 May 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6536