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2014 (11) TMI 414 - SUPREME COURTValidity of warrant of authorization issued u/s 132(1)(b) - Held that:- assessee is allowed to raise the contentions insofar as whether the Income Tax Authorities can proceed to issue a warrant of authorization u/s 132(1) of the Act against the firm, dissolved "as on the date of the issuance of authorization" before the Tribunal, if already not raised in the memorandum of appeal so filed – Tribunal may consider the said question, independently, in accordance with law.
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