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Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA
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 15 days and, therefore, he could not moot a proposal under sub-section (8) for further retention of the documents beyond 180 days. This appeal is accordingly dismissed with costs