https://www.taxtmi.com/circulars?id=68366 Section 132(8) requires that Commissioner approval for continued retention of seized books and the reasons recorded for that approval be communicated expeditiously to the person whose documents were seized; further retention without such communication is invalid. Assessing officers must complete scrutiny promptly; officers seeking retention must record cogent reasons before expiry, the Commissioner must record detailed reasons, the approval must be forwarded to the authorised officer before expiry, and the authorised officer must notify the assessee of approval and reasons without delay, and in any event within thirty days after expiry of the authorised period. en-us Mon, 20 Feb 1984 00:00:00 +0530 Tue, 01 Apr 2025 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68366 Section 132(8) requires that Commissioner approval for continued retention of seized books and the reasons recorded for that approval be communicated expeditiously to the person whose documents were seized; further retention without such communication is invalid. Assessing officers must complete scrutiny promptly; officers seeking retention must record cogent reasons before expiry, the Commissioner must record detailed reasons, the approval must be forwarded to the authorised officer before expiry, and the authorised officer must notify the assessee of approval and reasons without delay, and in any event within thirty days after expiry of the authorised period. Circulars Income Tax Mon, 20 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68366