Law:

Section:

Section 132(8) of the income-tax act, 1961-Search and seizure-Retention of seized documents-whether, without recording reasons and obtaining commissioner's approval within stipulated period of 180 days, retention of books of account and other documents seized under sub-section (1)/(1a) of section 132 beyond that period by authorised officer would be invalid-held, yes-whether subsequent grant of approval by commissioner would valid ate retention-held, no Facts During the course of a search under section 132 on 12-5-1981, some account books and documents belonging to the petitioner were seized by the department. The ITO wrote to the Commissioner on 28-4-1982 and again on 11-3-1983 for obtaining the latter's approval under section 132(8) for retention of the seized account books and documents beyond a period of 180 days. The Commissioner granted his approval on 28-3-1983. On writ seeking a direction to the department to return the books and documents concerned, the petitioner pleaded that since the Commissioner's approval had not been sought and obtained within 180 days from the day of the seizure, the retention thereof beyond 180 days was legally invalid because of section 132(8). Held Under sub-sections (8) and (10) of section 1,32, the authorised officer must record reasons for the retention of the books of account and other documents seized under section 132 beyond a period of 180 days and obtain the approval of the Commissioner for such retention within 180 days from the date of the seizure. Unless that is done, the retention of the books of account or the documents seized would become clearly invalid immediately on expiry of 180 days. Again, once the retention has become invalid, it cannot be validated by subsequent grant of approval by the Commissioner. In the instant case, 180 days from the date of seizure had expired on 8-11-1981, but no step whatsoever was taken for obtaining the approval of the Commissioner within this period. The approval was granted only after the filing of this petition, nearly after two years from the date of the seizure. Such an approval could not validate the retention of the books of account and other documents seized from the…

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