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    <title>2016 (4) TMI 367 - DELHI HIGH COURT</title>
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      <description>The Court found the sealing of the business premises unjustified due to procedural lapses and lack of adequate opportunity for the Petitioner to address concerns. The judgment emphasized compliance with statutory requirements and fair opportunities for parties involved in tax-related matters. The Court directed the immediate de-sealing of the premises, return of seized documents, and ordered the Petitioner to produce records before the concerned officer.</description>
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