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1973 (5) TMI 20 - HC - Income TaxWhether the protection granted u/s 54 of 1922 Act or section 137 of 1961 Act, for the assessment records by the repealed provisions continue after repeal ? – held yes - the protection available, would still be available to the documents produced for the assessment years relating to the period prior to the repeal of these provisions. Such documents cannot be summoned by a court
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