https://www.taxtmi.com/caselaws?id=7755 The court held that the retention of books and documents beyond 180 days by income-tax authorities was invalid as the Commissioner's approval was not communicated to the petitioner as required under Section 132(8) of the Income-tax Act, 1961. The court granted the petitioner's application, issuing a writ of mandamus for the return of all seized items. No costs were awarded to either party. en-us Fri, 09 Jan 1970 00:00:00 +0530 Wed, 18 Mar 2009 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7755 The court held that the retention of books and documents beyond 180 days by income-tax authorities was invalid as the Commissioner's approval was not communicated to the petitioner as required under Section 132(8) of the Income-tax Act, 1961. The court granted the petitioner's application, issuing a writ of mandamus for the return of all seized items. No costs were awarded to either party. Case-Laws Income Tax Fri, 09 Jan 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7755