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1972 (9) TMI 36 - HC - Income TaxThis is a petition under article 226 of the Constitution arising out of a proceeding for search and seizure of the account books of the petitioner under section 132 of the Income-tax Act, 1961 - Whether the party subjected to search and seizure operation has a right to inspect the records and get copies - whether a search and seizure operation carried out when reason for ordering the operation was not recorded is valid
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