https://www.taxtmi.com/caselaws?id=20196 The court ruled in favor of the petitioners, directing the respondent authority to return all seized documents, including books of account and records, as their retention beyond the lawful 180-day period without proper approval and communication was deemed illegal under the Income-tax Act. The court emphasized the importance of obtaining approval from the Commissioner and timely communication of such approval to the concerned party. Failure to meet these requirements renders the retention unlawful, entitling the owner to the immediate return of the seized documents. en-us Tue, 22 Mar 1994 00:00:00 +0530 Thu, 12 Nov 2009 13:35:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20196 The court ruled in favor of the petitioners, directing the respondent authority to return all seized documents, including books of account and records, as their retention beyond the lawful 180-day period without proper approval and communication was deemed illegal under the Income-tax Act. The court emphasized the importance of obtaining approval from the Commissioner and timely communication of such approval to the concerned party. Failure to meet these requirements renders the retention unlawful, entitling the owner to the immediate return of the seized documents. Case-Laws Income Tax Tue, 22 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20196