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1970 (5) TMI 6 - SC - Income TaxSearch on September 21 and 22, 1964, and the documents were retained till May, 1966, i.e., for a period of 19 months - validity of the search - HC hold that CIT and ITO acted beyond "the legitimate scope of section 132 - order recorded by the High Court must be sustained on the ground that the documents taken possession were retained without authority of law for a period exceeding 180 days contrary to the terms of section 132(8) - revenue appeal dismissed
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