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1980 (10) TMI 7 - HC - Income Tax
Extract:
.......this petition succeeds and is allowed. The authorisation warrant issued under s. 132A read with r. 112B, issued by Commissioner, Allahabad on October 13, 1978, to the ITO, Allahabad (C-Ward), for requisitioning the assets of the petitioner into the custody of Chief judicial Magistrate, Allahabad, is quashed. The petitioner is entitled to his costs.