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    <title>Revenue Must Release Seized Assets After 120 Days if No Disputes; Section 132B(1)(i) Income Tax Act.</title>
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    <description>When an application is made for the release of assets under first proviso to Section 132B(1)(i) of the Act explaining the nature and source of the seized assets and if no dispute was raised during the permissible time of 120 days by the Revenue Department, it had no authority to retain the seized assets - HC</description>
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