https://www.taxtmi.com/caselaws?id=22357 The court found in favor of the appellant, a practicing advocate, in a case challenging the search and seizure proceedings by the Income-tax Department. The court held that the retention of seized documents beyond the statutory period without timely communication of reasons and approval was unlawful. The appellant was granted the right to the return of the seized documents as the delay in communication rendered the extended retention invalid. The court's decision was based on the necessity of expeditious communication to prevent prejudice to the assessee, as emphasized in previous case law. en-us Mon, 23 Apr 1990 00:00:00 +0530 Wed, 09 Dec 2009 14:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22357 The court found in favor of the appellant, a practicing advocate, in a case challenging the search and seizure proceedings by the Income-tax Department. The court held that the retention of seized documents beyond the statutory period without timely communication of reasons and approval was unlawful. The appellant was granted the right to the return of the seized documents as the delay in communication rendered the extended retention invalid. The court's decision was based on the necessity of expeditious communication to prevent prejudice to the assessee, as emphasized in previous case law. Case-Laws Income Tax Mon, 23 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22357