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2005 (3) TMI 79 - HC - Income TaxSearch - undisclosed income - initiation of this proceeding under section 158BD - petitioner, contends that search and seizure of the petitioner's house is wholly unauthorised and invalid - retention of the books of account and documents of the writ petitioner - petitioner would be entitled to explain the source of cash money, and jewellery traced by the Revenue during the aforesaid search and seizure.
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