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2009 (3) TMI 1054 - HC - Income TaxExtract: ....... as a result of search is clearly relatable to section 132 and 131A. 8. In view of our discussion above we find there is no room for interference in the impugned judgment. The findings returned by the Tribunal and the CIT(A) are pure findings of fact. No substantial question of law arises for our consideration. Resultantly, the appeal is dismissed.
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