https://www.taxtmi.com/caselaws?id=24674 The court held that the retention of seized account books beyond 180 days without the Commissioner's approval was illegal, directing their return. Photostat copies could be retained for assessment proceedings, with petitioners attesting them. One judge disagreed, stating that obtaining copies after 180 days without approval was unlawful. Another judge agreed on the illegality of retention but found no authority to direct attestation. The court emphasized statutory limitations and the use of evidence from an illegal search in assessment proceedings. en-us Fri, 12 Feb 1988 00:00:00 +0530 Thu, 21 Jan 2010 16:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24674 The court held that the retention of seized account books beyond 180 days without the Commissioner's approval was illegal, directing their return. Photostat copies could be retained for assessment proceedings, with petitioners attesting them. One judge disagreed, stating that obtaining copies after 180 days without approval was unlawful. Another judge agreed on the illegality of retention but found no authority to direct attestation. The court emphasized statutory limitations and the use of evidence from an illegal search in assessment proceedings. Case-Laws Income Tax Fri, 12 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24674