https://www.taxtmi.com/caselaws?id=23356 Retention of seized books of account beyond 180 days was upheld where the petition failed to plead that prior approval under section 132(8) of the Income-tax Act had not been obtained within time, and the counter-affidavit showed that permission was in fact granted within the statutory period. The objection that the sanction was not communicated to the assessee also failed because the record contained an endorsement showing despatch of the order to both the Income-tax Officer and the assessee. The petition was dismissed as lacking merit. en-us Thu, 08 Feb 1990 00:00:00 +0530 Fri, 18 Dec 2009 15:49:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23356 Retention of seized books of account beyond 180 days was upheld where the petition failed to plead that prior approval under section 132(8) of the Income-tax Act had not been obtained within time, and the counter-affidavit showed that permission was in fact granted within the statutory period. The objection that the sanction was not communicated to the assessee also failed because the record contained an endorsement showing despatch of the order to both the Income-tax Officer and the assessee. The petition was dismissed as lacking merit. Case-Laws Income Tax Thu, 08 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23356