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2006 (11) TMI 274 - ITAT MADRAS-DExtract: .......o relativity with the facts of the present case. Hence, we decline to consider the same. Accordingly, we are of the opinion that the warrant of authorization in the instant case did not suffer from any infirmity. Hence, we uphold the action of the departmental authorities. 6. to 22. These paras are not reproduced here as they involved minor issues.
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