Search was conducted on December 2001, u/s. 132 of the Act. Block assessment was completed u/s 158BC of the Act on December 31, 2003. High Court decoded the appeal in the year 2009. The documents seized was not released. The application filed under Right of Information Act  2005 in which the reply was given that the documents are retained due to proceedings pending before the Supreme Court. Petition was filed seeking direction to release of the title deeds and original of the seized documents. Allowing the petition the Court held that there is a bounden duty upon the Department to establish that the orders recording the reasons and grant of approval were communicated to the assessee. Court held that retention of documents beyond 30 days of the order of assessment was illegal. Section 158BC of the Act provides for the procedure for block assessment. Admittedly the order under section 158BC was issued on December 31, 2003. The proceedings under the Act expired by the disposal of the appeal by the court, by judgment dated January 8, 2010. Thereafter, no proceedings under the Act were in existence. On the contrary, the special leave petition filed under article 136 of the Constitution of India could not be regarded as a proceeding under the Act. The statutory authority lost its power to grant further authorisation to retain the documents. Therefore, even on this count, the respondents were not authorised or justified in retaining the documents of title seized by them under section 132 of the Act. The title deeds of the assessee were retained by the Department under the colour of a search and seizure for the last more than twenty-two years. This was illegal. Referred  CIT v. Oriental rubber works (1984) 145 ITR 477 (SC)