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2005 (11) TMI 485 - AT - Income TaxExtract: ....... has been made applicable prospectively with effect from 1-6-2002 and is not applicable to the searches carried out under section 132A prior to 1-6-2002. 6. In this view of the matter, we do not find any merit in the appeal of the Revenue. The same is accordingly dismissed on both the grounds. 7. As a result, the appeal of the Revenue is dismissed.
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