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2005 (10) TMI 54 - HC - Income TaxDetention of documents – search and seizure - petitioner submits that the search did not unearth any black money or unexplained income. However, books of account and other documents were inventorised and seized by the searching party and are in the possession of the investigation wing of the Income-tax Department - purpose of section 132(9A) of the Income-tax Act, 1961, is to help the Assessing Officer to make a speedy assessment. The search and seizure proceeding can be declared illegal and void only if it is established that the condition precedent for issuance of a search warrant is not satisfied and in the course of search, the search party has acted in material irregularities/violated the procedure prescribed so as to vitiate the search – petitioner could not succeed in establishing so - appeal dismissed
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