https://www.taxtmi.com/caselaws?id=8724 The court allowed the petition, directing the respondents to return the account books and documents seized from the petitioners' premises within a specified period. The court emphasized the illegality of the respondents' actions in retaining seized documents beyond the prescribed time limit without proper approval and recording of reasons. Additionally, the court rejected the argument that an alleged agreement precluded the petitioners from filing the writ petition, highlighting that agreements cannot bar parties from asserting their legal rights. en-us Tue, 30 Nov 1971 00:00:00 +0530 Wed, 03 Jun 2009 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8724 The court allowed the petition, directing the respondents to return the account books and documents seized from the petitioners' premises within a specified period. The court emphasized the illegality of the respondents' actions in retaining seized documents beyond the prescribed time limit without proper approval and recording of reasons. Additionally, the court rejected the argument that an alleged agreement precluded the petitioners from filing the writ petition, highlighting that agreements cannot bar parties from asserting their legal rights. Case-Laws Income Tax Tue, 30 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8724