Approval for extended retention of books of accounts seized u/s132.

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....authorised officer for a period exceeding 180 days from the date of the seizure unless the reasons for retaining the same are recognised in writing and the approval of the Commissioner for such retention is obtained. 2. In the case of M/s Survir Enterprises, in the Change of C.I.T., Delhi (Central), during the course of a search conducted on 14th May, 1981 some books of accounts were seized. Or....