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    <description>The Supreme Court set aside the High Court&#039;s order quashing a search and seizure conducted at a factory premises by the Income Tax Department. The Court emphasized the necessity of proper examination of reasons for such actions and highlighted the importance of specific denials in legal proceedings. The matter was remanded for fresh disposal, directing the revenue to produce the file for further scrutiny by the High Court to ensure lawful and fair conduct of search and seizure operations.</description>
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