1986 (11) TMI 6

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Full Text of the Document

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....d by the Income-tax Officer on November 20, 1981, and November 25, 1981. The petitioner has challenged the legality of the seizure and retention order on the ground that the respondents did not obtain the approval of the Commissioner for the retention of the documents within a period of 180 days from the date of the seizure. It is stated that there has been violation of the provisions of section 1....