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1983 (5) TMI 1 - HC - Income TaxExtract: .......made by the CIT under s. 132A and the proceedings in consequence thereof are quashed. The action of the respondents in seizing the books and documents as well as the sum of Rs. 17,353 on December 30, 1981, also being contrary to law, they are directed to return the same to the petitioners forthwith. The petitioners would be entitled to their costs.
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