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1972 (6) TMI 23 - HC - Income TaxWhether the revenue has a statutory obligation to communicate to the first and second respondents the approval granted by the Commissioner of Income-tax for detention of books of account and documents seized under a warrant issued under section 132(1) of the Income-tax Act, 1961, hereinafter referred to as the Act, and, secondly, whether an opportunity of being heard should have been given to the persons interested in the return of the books and documents before an order of approval is made by the Commissioner of Income-tax under section 132(8)
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