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2006 (8) TMI 177 - BOMBAY HIGH COURTTrust – search and seizure - challenge to order passed u/s 132(12) - contention is that they are exempt from provisions of IT Act because of exemption available to trust u/s 10(22) and, hence in appeal u/s 132(12), respondent was duty bound to record a finding about this status of the petitioners and as that has not been recorded, the said order is liable to be quashed - impugned order to the extent it refuses to consider plea of the petitioners for exemption u/s 10(22), is hereby quashed
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