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TMI Blog2012 (12) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... d ITO and approval of the Commissioner for such retention is obtained. Sub-section (10) of 132 confers upon the person legally entitled to the return of the seized books and documents a right to object to the approval given by the Commissioner under sub-section (8) by making an application to the Central Board stating therein the reasons for such objection and under sub-section (12) it is provided that the Central Board may, after giving the applicant an opportunity of being heard, pass such orders as it thinks fit. Thus the scheme of sub-sections (8), (10) and (12) of Section 132 makes it amply clear that there is a statutory obligation on the Revenue to communicate to the person concerned not merely the Commissioner's approval but the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders were issued on 28.12.2009. The petitioner is prosecuting his grievances regarding the assessment orders before the statutory forums. 2. Seeking to return documents seized as per Exts.P1 to P3 mahazars, the petitioner submitted Ext.P14 application dated 26.12.2011. Immediately thereafter, he received Ext.P15 letter dated 28.12.2011 from the first respondent enclosing Ext.P16, by which, on account of the pendency of appeal and penalty proceedings, approval was granted by the third respondent for the continued retention of the documents upto 31.03.2012 or for period of 30 days after all the proceedings under the Act are completed, whichever is earlier. On receipt of Exts.P15 and P16, this writ petition was filed relying on Section 132 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us: "The books of account or other documents seized under sub-section(1) shall not be retained by the authorised officer for a period exceeding (thirty days from the date of the order of assessment(under Section 153A or clause(c) of section 158BC)) 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: Provided that the (Chief Commissioner, Commissioner, Director General or Director) shall not authorise the retention of the books or account and other documents for a period exceeding thirty days after all the proceedings under the Indian Income Tax Act, 1922(11 of 1922), or this Act in respect of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the context of Section 132(8) as it stood prior to the amendment in 2002 and the relevant portion of the judgment reads thus: "4. In order to decide the aforesaid contention it will be desirable to set out the material provisions of Section 132 of the Act, namely, sub-secs. (8), (10) (12) thereof, which run as follows: "132 (8) The books of account or other documents seized under sub-section (1) or sub-section (1A) shall not be retained by the authorised officer for a period exceeding one hundred and eighty 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 Commissioner for such retention is obtained: Provided that the Commissioner shall not authorise t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... approval of the Commissioner for such retention is obtained. In other words two conditions must be fulfilled before such extended retention becomes permissible in law: (a) reasons in writing must be recorded by the authorised officer or the concerned Income-tact Officer seeking the Commissioner's approval and (b) obtaining of the Commissioner's approval for such extended retention and if either of these conditions is not fulfilled such extended retention will become unlawful and the concerned person (i. e. the person from whose custody such books or documents have been seized or the person to whom those belong) acquires a right to the return of the same forthwith. It is true that sub-section (8) does not in terms provide that the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amply clear that there is a statutory obligation on the Revenue to communicate to the person concerned not merely the Commissioner's approval but the recorded reasons on which the same has been obtained and that such communication must be made as expeditiously as possible after the passing of the order of approval by the Commissioner and in default of such expeditious communication any further retention of the seized books or documents would become invalid and unlawful. It is obvious that such obligation arises in regard to every approval of the Commissioner that might have been accorded from time to time. 8. Although, learned counsel for the Revenue attempted to persuade me not to rely on this judgment for the reasons that the Section w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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