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1990 (4) TMI 49 - HC - Income TaxExtract: .......r will produce the returned documents and account books, etc., as and when he is required to do so in accordance with law. The petitioner will keep the documents and other returned material in safe custody. It is not necessary to decide the validity of rule 46A for the view which we have taken. There will be no orders as to costs. Petition allowed.
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