HEMANT CHAMPAKLAL SHAH Vs. S S KHAN

JUDGEMENT

(1.) The facts leading to the present petition, in a nutshell, are as under:

(2.) A search was carried out at the premises of petitioners Nos. 1 to 3 on 7.12.99 under the provisions of sec.132 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') and the said search was concluded on 8.12.1999. During the course of the search, certain documents were seized by the respondents and the said documents are still in possession of the respondent authorities.

(3.) According to the provisions of sec. 132(8) of the Act, the books of account and other documents seized under the provisions of sec. 132(1) or sec. 132(1A) of the Act cannot be retained by the authorised officer for a period exceeding 180 days from the date of the seizure unless the reasons for retaining the same are recorded by him in writing and the approval of the Chief Commissioner, Commissioner, Director General or Director for such retention is obtained.