https://www.taxtmi.com/caselaws?id=10128 The court found the search and seizure of the partnership firm's books of account to be illegal and unauthorized. It held that the Revenue lacked jurisdiction to retain the seized materials indefinitely. The court directed the return of the seized materials to the petitioner within 15 days and ordered the Revenue to pay the costs of the application. The request for a stay of the judgment and order was denied. en-us Wed, 30 Jun 2004 00:00:00 +0530 Tue, 07 Jul 2009 19:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10128 The court found the search and seizure of the partnership firm's books of account to be illegal and unauthorized. It held that the Revenue lacked jurisdiction to retain the seized materials indefinitely. The court directed the return of the seized materials to the petitioner within 15 days and ordered the Revenue to pay the costs of the application. The request for a stay of the judgment and order was denied. Case-Laws Income Tax Wed, 30 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10128