https://www.taxtmi.com/caselaws?id=13001 Retention of seized books, documents and assets beyond fifteen days under section 132(9A) of the Income-tax Act was held not to be without jurisdiction, because the period was construed as directory and intended to facilitate prompt transfer of seized materials and speedy assessment. The Calcutta HC accepted that delayed handing over to the jurisdictional Income-tax Officer did not invalidate the search action or bar use of the materials in assessment proceedings. The challenge to retention therefore failed, and writ relief was refused. en-us Tue, 08 Jan 2002 00:00:00 +0530 Thu, 31 Jan 2013 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13001 Retention of seized books, documents and assets beyond fifteen days under section 132(9A) of the Income-tax Act was held not to be without jurisdiction, because the period was construed as directory and intended to facilitate prompt transfer of seized materials and speedy assessment. The Calcutta HC accepted that delayed handing over to the jurisdictional Income-tax Officer did not invalidate the search action or bar use of the materials in assessment proceedings. The challenge to retention therefore failed, and writ relief was refused. Case-Laws Income Tax Tue, 08 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13001