https://www.taxtmi.com/caselaws?id=26016 The court ruled in favor of the petitioner, an assessee challenging the retention of documents seized under section 132(1) of the Income-tax Act, 1961. The court emphasized that for extended retention, reasons must be recorded in writing by the authorized officer and approval from the Commissioner obtained. As these conditions were not met within 180 days of seizure, the extended retention was deemed illegal. The court ordered the revenue authorities to return the documents promptly, with no costs imposed on the petitioner. en-us Wed, 18 Mar 1987 00:00:00 +0530 Tue, 02 Feb 2010 12:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26016 The court ruled in favor of the petitioner, an assessee challenging the retention of documents seized under section 132(1) of the Income-tax Act, 1961. The court emphasized that for extended retention, reasons must be recorded in writing by the authorized officer and approval from the Commissioner obtained. As these conditions were not met within 180 days of seizure, the extended retention was deemed illegal. The court ordered the revenue authorities to return the documents promptly, with no costs imposed on the petitioner. Case-Laws Income Tax Wed, 18 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26016