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1989 (10) TMI 4 - HC - Income TaxExtract: ....... the second writ petition, viz., Writ Petition No. 22 of 1988. Writ Petition No. 22 of 1988 is hereby allowed and the order under section 132(5) of the Income-tax Act, passed in respect of the petitioner s shop, is quashed. However, it will be open for the income-tax authorities to proceed in accordance with law. There will be no order as to costs.
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