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    <title>1970 (10) TMI 5 - ALLAHABAD High Court</title>
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    <description>The High Court of Allahabad allowed the petition, quashing the order made by the Income-tax Officer under Section 132(3) of the Income-tax Act, 1961. The court held that the order was made without authority as the silver in question was already known to be in the custody of customs authorities and did not require a search or seizure. The petitioners were entitled to their costs.</description>
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    <pubDate>Wed, 14 Oct 1970 00:00:00 +0530</pubDate>
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      <description>The High Court of Allahabad allowed the petition, quashing the order made by the Income-tax Officer under Section 132(3) of the Income-tax Act, 1961. The court held that the order was made without authority as the silver in question was already known to be in the custody of customs authorities and did not require a search or seizure. The petitioners were entitled to their costs.</description>
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      <pubDate>Wed, 14 Oct 1970 00:00:00 +0530</pubDate>
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