NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

166 ITR 244 (Mad)] that the 22 ITA No.6 of 2005 & other connected matters Assistant Director of Inspection who was the authorised officer for the purposes of carrying out search and seizure but was not the Income Tax Officer who could pass an order under sub-section (5) of Section 132 could not retain the seized documents etc. beyond