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1998 (4) TMI 118 - HC - Income TaxExtract: ....... of its registered office from Hissar to Ahmedabad. The search and seizure operations took place simultaneously at Hissar as well as at Ahmedabad. In these circumstances, the reasons assigned by the Central Board of Direct Taxes cannot be said to be unfounded. In the result, the writ petition is found to have no merit and it is dismissed in limine.
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