https://www.taxtmi.com/caselaws?id=23377 The court upheld the orders of the learned single judge for the return of seized books and documents under section 132 of the Income-tax Act. The appellants' challenge on grounds of jurisdiction was dismissed, emphasizing that the retention of documents for 180 days was for assessment purposes and not punitive. The court highlighted that the orders were subject to objections and modifications, with the single judge empowered to address concerns based on individual case circumstances. No illegality was found in the orders, leading to the dismissal of appeals and miscellaneous petitions, with further consideration of objections by the single judge. en-us Wed, 10 Dec 1986 00:00:00 +0530 Fri, 18 Dec 2009 17:13:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23377 The court upheld the orders of the learned single judge for the return of seized books and documents under section 132 of the Income-tax Act. The appellants' challenge on grounds of jurisdiction was dismissed, emphasizing that the retention of documents for 180 days was for assessment purposes and not punitive. The court highlighted that the orders were subject to objections and modifications, with the single judge empowered to address concerns based on individual case circumstances. No illegality was found in the orders, leading to the dismissal of appeals and miscellaneous petitions, with further consideration of objections by the single judge. Case-Laws Income Tax Wed, 10 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23377