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1983 (11) TMI 1 - SUPREME COURT
Whether the Revenue is under a statutory obligation to communicate to the person (from whose custody books of account & documents have been seized u/s132(1)), the approval obtained from the CIT for the retention of the seized books by the Department for a period exceeding 180 days from the date of seizure - orders passed by the High Court directing the return of the seized books of account and documents to the respondents in each of the appeals are confirmed - appeal of revenue dismissed