https://www.taxtmi.com/caselaws?id=25681 The High Court of Delhi ruled in a case involving the extended retention of seized documents under section 132 of the Income-tax Act, 1961. The court found that failure to communicate the reasons for extended retention rendered the retention unlawful. Citing a Supreme Court decision, the High Court emphasized the statutory obligation to provide reasons for retention. Consequently, the court directed the respondents to return the seized documents within a week and granted the petitioner one year to file necessary returns. Each party was ordered to bear their own costs following the authorities' orders. en-us Mon, 23 Mar 1987 00:00:00 +0530 Sat, 30 Jan 2010 11:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25681 The High Court of Delhi ruled in a case involving the extended retention of seized documents under section 132 of the Income-tax Act, 1961. The court found that failure to communicate the reasons for extended retention rendered the retention unlawful. Citing a Supreme Court decision, the High Court emphasized the statutory obligation to provide reasons for retention. Consequently, the court directed the respondents to return the seized documents within a week and granted the petitioner one year to file necessary returns. Each party was ordered to bear their own costs following the authorities' orders. Case-Laws Income Tax Mon, 23 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25681