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2010 (3) TMI 1079 - AT - Income TaxExtract: .......to the conduct of the search. However, as mentioned earlier, the declaration stands retracted for this year when original return was reiterated u/s 153A. Therefore, the ratio of this decision is not applicable on the facts in the circumstances of the case. 9. In result, the appeal is dismissed. This order was pronounced in open court on 25.03.2010.
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