For retention of seized Books of account revenue should communicate CIT approval & recorded reasons for said approval to Assessee

HIGH COURT OF KERALA

Joshi P. Mathew

Versus

Deputy Commissioner of Income-tax

W.P (C) NO. 620 OF 2012(B)

DECEMBER 5, 2012

 JUDGMENT

1. The petitioner is an assessee under the Income Tax Act. A search under Section 132 of the Act was conducted in his business and residential premises on 10.01.

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