The account books and documents of assessee seized during search were retained by income-tax authorities for almost two years from search without communicating to assessee reasons recorded by authorised officer for same and without approval of Commissioner.   On writ the Court held that the Respondent-authorities have never communicated the reasons recorded to the assessee for retention of books and documents beyond thirty days; further, CIT(A) has granted substantial relief to the assessee by reducing demand; authorities are directed to return the books of accounts and other documents forthwith. (AY. 2017-18 to 2020-21)