TMI Blog1983 (8) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... of account and documents seized from the business premises of the petitioner and the residential premises of its partners. The petition is based essentially on the ground that no approval was given by the Commissioner to the retention of the books of account and documents seized within 180 days from the date of the Seizure as required by s. 132(8) of the Act. Notice for admission of the petition was issued. Return has been filed. The petition is admitted and heard on merit. The file relating to the approval was produced before us by Shri P. Sanghi, learned counsel appearing for the respondents. According to the learned counsel, some communication was first sent by the ITO, C-Ward, Katni, but that is not traceable. The first communication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng for the return of the books of account or other documents." A persual of these sub-sections will show that there is a Clear mandate in sub-s. (8) that the books of account and other documents seized shall not be retained by the authorised officer for a period exceeding 180 days from the date of the seizure unless reasons for retaining the same are recorded by him in writing and the approval of the Commissioner for such retention is obtained. From the language of this section, it is clear to us that the authorised officer must record reasons for their retention beyond a period of 180 days and obtain the approval for that purpose of the Commissioner within 180 days. Unless that is done, the retention of the books of account or the docume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e return of the books of account and other documents seized. This follows from sub-s. (10) of s. 132 of the Act. The Calcutta High Court in CIT v. Mahabir Prasad Poddar [1974] 93 ITR 215, took the view that reasons must also be communicated. The Delhi High Court in Hanuman Pershad Ganeriwala v. Director of Inspection [1974] 93 ITR 419, has taken the view that reasons need not be communicated but approval should be communicated to the person from whom seizure is made. We need not go into this controversy. In the instant case, 180 days from the seizure expired on November 8, 1981. 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, nea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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