https://www.taxtmi.com/caselaws?id=27546 The court held that the retention of impounded account books beyond 15 days without the Commissioner's prior approval is illegal. The petitioner was entitled to the return of the books and certified copies of the A.C.T.O.'s deposition and Daily Collection Reports. The court emphasized the necessity of obtaining approval within the prescribed period and invalidated ex post facto approvals. Non-communication of approval to the petitioner did not affect the proceedings, but the petitioner could request information on the approval. The writ petition was allowed without costs. en-us Sat, 19 Jan 1985 00:00:00 +0530 Sat, 13 Feb 2010 15:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27546 The court held that the retention of impounded account books beyond 15 days without the Commissioner's prior approval is illegal. The petitioner was entitled to the return of the books and certified copies of the A.C.T.O.'s deposition and Daily Collection Reports. The court emphasized the necessity of obtaining approval within the prescribed period and invalidated ex post facto approvals. Non-communication of approval to the petitioner did not affect the proceedings, but the petitioner could request information on the approval. The writ petition was allowed without costs. Case-Laws Income Tax Sat, 19 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27546