https://www.taxtmi.com/circulars?id=68317 Section 132(9A) applies only where the authorised officer lacks jurisdiction over the person whose books or documents are seized, requiring handover to the jurisdictional Income tax Officer within fifteen days; an Assistant Director of Inspection is an authorised officer with all India jurisdiction for enquiries and therefore subsection (9A) does not apply to him, so he is not obliged under that provision to hand over seized books to the Income tax Officer. en-us Sat, 24 Mar 1984 00:00:00 +0530 Thu, 27 Mar 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68317 Section 132(9A) applies only where the authorised officer lacks jurisdiction over the person whose books or documents are seized, requiring handover to the jurisdictional Income tax Officer within fifteen days; an Assistant Director of Inspection is an authorised officer with all India jurisdiction for enquiries and therefore subsection (9A) does not apply to him, so he is not obliged under that provision to hand over seized books to the Income tax Officer. Circulars Income Tax Sat, 24 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68317