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1993 (1) TMI 12 - HC - Income TaxExtract: .......nts under section 132 of the Act are hereby quashed and the consequential proceedings pursuant thereto are also quashed being completely beyond the scope of section 132 of the Act. The respondents are directed to return the documents/goods, etc., which have been seized as a result of the raid within fifteen days. Counsel s fee Rs. 500 in each case.
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