1991 (1) TMI 45

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....grievance in this writ petition is that though his account books were seized under section 132 of the Income-tax Act, 1961, as far back as February 6, 1986, the account books have not so far been returned to him. He says that no orders were passed extending the period of retention as contemplated by sub-section (8) of section 132. He has invited our attention to a letter of the Assistant Commissio....