https://www.taxtmi.com/caselaws?id=8963 The court held that the approval for retention of books beyond 180 days must be communicated to the affected party for it to be valid. However, the respondents are not entitled to an opportunity to be heard before the Commissioner's approval. The appeal was dismissed, upholding the trial court's decision without awarding costs. en-us Fri, 02 Jun 1972 00:00:00 +0530 Wed, 17 Jun 2009 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8963 The court held that the approval for retention of books beyond 180 days must be communicated to the affected party for it to be valid. However, the respondents are not entitled to an opportunity to be heard before the Commissioner's approval. The appeal was dismissed, upholding the trial court's decision without awarding costs. Case-Laws Income Tax Fri, 02 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8963