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1967 (3) TMI 36 - DELHI HIGH COURTSearch and seizure - petitioner presented an application u/s 132(11) to the Central Board of Direct Taxes at New Delhi against the order u/s 132(5). Pending the application u/s 132(11), the petitioner filed, in the Delhi High Court, a petition under Art. 226 of the Constitution of India - held that Delhi HC has no jurisdiction to entertain petition
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