1998 INSC 0072
                                        SUPREME COURT OF INDIA

                                           Commissioner of Income-Tax

                                                           Vs.

                                       K.V. Krishnaswamy Naidu and Co.

                                          (B Kirpal and S Kurdukar JJ.)

                                                      22.01.1998

                                                       ORDER

1. Having heard counsel for the parties and in view of the provisions of Sub-section (i)A) of Section
132 of the Income-tax Act, 1961, we are in agreement with the judgment of the High Court
(reported as [1987] 166 ITR 244) that the 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 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.