Shri Mahesh Kumar Goyal Vs DIT
Income Tax - Sections 132(1), 132(9A), 254 - search - warrant - Whether in case of a search if the articles seized are retained beyond the period of 15 days from the date of seizure, the retention itself would be illegal - Whether in such a case, the authorized officer could not ask for extension of time for holding the documents beyond the prescribed period. - Assessee's writ allowed: CALCUTTA HIGH COURT
