COMMISSIONER OF INCOME-TAX vs JAWAHAR LAL RASTOGI

The Supreme Court held that the retention of seized documents beyond 180 days without recording reasons or obtaining approval from the Commissioner contravenes Section 132(8) of the Income Tax Act, 1961. The Court overruled the High Court's reliance on a previous decision, emphasizing that the power of search must be exercised strictly according to the law. The Court concluded that the retention of documents for 19 months was illegal due to the absence of necessary procedural compliance.