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1967 (1) TMI 90 - HC - Income TaxExtract: .......n therefore fails and is dismissed. 98. The respondents may therefore retain the books and papers with them and will deal with them strictly in accordance with the provisions of S. 132 of the Income-tax Act. The Department is relieved of the undertaking given by it in I. A. Nos. III and IV. 99. We make no order as to costs. 100. Petition dismissed.
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