TMI BlogDelivery of material belonging to other personsX X X X Extracts X X X X X X X X Extracts X X X X ..... onging to other persons 142. The Assessing Officer, having jurisdiction over the person in whose case search and seizure operation was carried out under section 139, or requisition was made unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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