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1982 (4) TMI 46 - HC - Income TaxExtract: .......ay), Mughalsarai, dated 3rd February, 1982, is set aside and the court below is directed to deliver possession of the seized assets of Rs. 4,63,000 and the clothes seized from Sri Vinod Kumar to Sri S. N. Kapoor, ITO/Authorised officer, (F) Ward, Varanasi, so that the enquiry may be conducted under s. 132(5) of the I.T. Act, in accordance with law.
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