C.I.T. WEST BENGAL - III & ORS. ETC. vs ORIENTAL RUBBER WORKS ETC.

The Supreme Court held that under Section 132(1) of the Income Tax Act, 1961, the Revenue must communicate the Commissioner's approval and recorded reasons for the retention of seized books beyond 180 days, as stipulated in Section 132(8). The Court found that the lack of such communication renders the retention unlawful, emphasizing that the concerned person must be informed to exercise their right to object under Section 132(10). The appeals by the Revenue were dismissed, affirming the High Court's ruling that the retention was illegal due to non-communication.