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1998 (3) TMI 3 - SC - Income TaxHeld that Sub-section (1) is not confined to only that person who was subjected to search and seizure operations and against whom the order u/s 132(5) was passed. The words "any person" appearing in sub-section (11) of section 132 of the Act are significant and even a third party can make an application to the Chief Commissioner or Commissioner
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