https://www.taxtmi.com/caselaws?id=10679 The court upheld the legality and validity of the search and seizure conducted in the name of Sashi Modi, finding it lawful and valid. The retention of documents beyond the statutory period was deemed illegal for a specific timeframe due to lack of proper communication, but subsequent valid retention orders were recognized. The court justified the initiation of proceedings under section 158BD based on seized materials. The petitioner was directed to file returns, and the Revenue was ordered to release documents within eight weeks, retaining copies. No costs were awarded. en-us Mon, 07 Mar 2005 00:00:00 +0530 Tue, 21 Jul 2009 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10679 The court upheld the legality and validity of the search and seizure conducted in the name of Sashi Modi, finding it lawful and valid. The retention of documents beyond the statutory period was deemed illegal for a specific timeframe due to lack of proper communication, but subsequent valid retention orders were recognized. The court justified the initiation of proceedings under section 158BD based on seized materials. The petitioner was directed to file returns, and the Revenue was ordered to release documents within eight weeks, retaining copies. No costs were awarded. Case-Laws Income Tax Mon, 07 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10679