https://www.taxtmi.com/caselaws?id=14644 The court ruled in favor of the petitioner, directing the Income-tax Department to release the books of account and documents seized during a search operation within one month. The court found the continued retention of the documents beyond 180 days to be illegal due to the delayed communication of approval for extended retention, emphasizing the necessity of prompt communication as per legal precedents. The Department was permitted to retain photostat copies, certified as true copies by the petitioner's representative, with the petitioner obligated to provide original documents when required. en-us Thu, 14 Sep 2000 00:00:00 +0530 Fri, 17 Jul 2009 17:15:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14644 The court ruled in favor of the petitioner, directing the Income-tax Department to release the books of account and documents seized during a search operation within one month. The court found the continued retention of the documents beyond 180 days to be illegal due to the delayed communication of approval for extended retention, emphasizing the necessity of prompt communication as per legal precedents. The Department was permitted to retain photostat copies, certified as true copies by the petitioner's representative, with the petitioner obligated to provide original documents when required. Case-Laws Income Tax Thu, 14 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14644