https://www.taxtmi.com/caselaws?id=23191 Retention of seized books of account and documents beyond 180 days under the Income-tax Act was challenged on the ground that no extension order had been passed. The High Court found that this contention had not been properly urged before the authority and was not clearly pleaded in the writ petitions. As the existence or absence of an extension order was a factual matter requiring allegation and proof, and the factual foundation was missing, the court declined to apply the principle relied on by the petitioners and did not accept the challenge to retention. en-us Tue, 17 Jul 1990 00:00:00 +0530 Thu, 17 Dec 2009 13:07:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23191 Retention of seized books of account and documents beyond 180 days under the Income-tax Act was challenged on the ground that no extension order had been passed. The High Court found that this contention had not been properly urged before the authority and was not clearly pleaded in the writ petitions. As the existence or absence of an extension order was a factual matter requiring allegation and proof, and the factual foundation was missing, the court declined to apply the principle relied on by the petitioners and did not accept the challenge to retention. Case-Laws Income Tax Tue, 17 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23191