https://www.taxtmi.com/caselaws?id=7887 The High Court of Calcutta, in a case concerning the retention of books of accounts and documents under section 132 of the Income-tax Act, 1961, ruled in favor of the petitioner. Justice Sankar Prasad Mitra emphasized the necessity of proper communication of the Commissioner's approval for extending the retention period. The court found that the lack of communicated approvals beyond a specified date rendered the continued retention of seized documents by tax authorities unlawful. Consequently, a writ of mandamus was issued, directing the respondent to return all seized items without proper communicated approvals, without imposing costs on either party. en-us Wed, 06 May 1970 00:00:00 +0530 Mon, 23 Mar 2009 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7887 The High Court of Calcutta, in a case concerning the retention of books of accounts and documents under section 132 of the Income-tax Act, 1961, ruled in favor of the petitioner. Justice Sankar Prasad Mitra emphasized the necessity of proper communication of the Commissioner's approval for extending the retention period. The court found that the lack of communicated approvals beyond a specified date rendered the continued retention of seized documents by tax authorities unlawful. Consequently, a writ of mandamus was issued, directing the respondent to return all seized items without proper communicated approvals, without imposing costs on either party. Case-Laws Income Tax Wed, 06 May 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7887