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    <title>2013 (10) TMI 932 - RAJASTHAN HIGH COURT</title>
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    <description>The High Court allowed the appeal challenging the legality of a raid conducted under section 132 of the Income-tax Act. The Court set aside the previous order and remanded the case to the Tribunal for a fresh decision. The Tribunal was directed to consider the raid&#039;s legality, affirming its authority to examine such matters. The appeal was to be decided within six months, ensuring due process and the Department&#039;s opportunity to defend the raid proceedings.</description>
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      <description>The High Court allowed the appeal challenging the legality of a raid conducted under section 132 of the Income-tax Act. The Court set aside the previous order and remanded the case to the Tribunal for a fresh decision. The Tribunal was directed to consider the raid&#039;s legality, affirming its authority to examine such matters. The appeal was to be decided within six months, ensuring due process and the Department&#039;s opportunity to defend the raid proceedings.</description>
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