Law:

Section:

SECTION 132(8) OF THE INCOME-TAX ACT, 1961 - SEARCH AND SEIZURE - WHETHER WHERE ORDER PASSED UNDER SECTION 132(8), AUTHORISING RETENTION OF SEIZED BOOKS OF ACCOUNT AND OTHER DOCUMENTS FOR A PERIOD EXCEEDING 180 DAYS, HAS NOT BEEN COMMUNICATED TO PERSON CONCERNED, SUCH RETENTION IS VALID - HELD, NO - WHETHER IT IS NECESSARY THAT AN ORDER UNDER SECTION 132(8) MUST BE PASSED BEFORE EXPIRY OF 180 DAYS FROM DATE OF SEIZURE AND IF IT IS PASSED AFTER EXPIRY OF SUCH 180 DAYS, IT WOULD BE OF NO VALUE - HELD, YES Facts On 14-5-1981 a search was conducted at the petitioners' premises and certain books of account and documents were seized. Thereafter, as the 180 days specified in section 132 had passed, the petitioners asked for the return of the seized books and documents, but the same were not returned to them. From the records it was found that there were some orders passed under section 132(8) which showed that the retention of the aforesaid books and documents, beyond 180 days, was permitted up to 30-6-1982. But there was no order available after 30-6-1982. The last order allowed extension up to 30-9-1984 but it was passed on 5-10-1983. On writ, the petitioners contended that even assuming that an order was passed under section 132(8) extending the retention after 30-6-1982, it was never communicated to them; and in any case, the extension of the time of 180 days had to take place before that period expired. The revenue, on the other hand, contended that the proper remedy available to the petitioners was to move the Board against the order of the Commissioner passed under section 132(8) and not move the Court by way of writ petition. Held According to the provisions as enumerated in sub-sections (8), (10) and (12) of section 132, the documents seized can be retained for only 180 days unless an order is passed by the authorised officer which is approved by the Commissioner. This order can allow for retention of the seized books of account and other documents beyond 180 days. If this approval is objected to by the person concerned, he may apply to the Board who after hearing can pass such orders as it deems fit either upholding the further retention or directing the…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492