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    <title>1970 (12) TMI 2 - ALLAHABAD High Court</title>
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    <description>The court concluded that the petitioners were entitled to the return of their account books and documents as the income-tax department had not obtained approval for their extended retention. The petitions were allowed, and the respondents were directed to return the seized documents within six weeks. The decision was influenced by subsequent legal enactments, and no order as to costs was made.</description>
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      <description>The court concluded that the petitioners were entitled to the return of their account books and documents as the income-tax department had not obtained approval for their extended retention. The petitions were allowed, and the respondents were directed to return the seized documents within six weeks. The decision was influenced by subsequent legal enactments, and no order as to costs was made.</description>
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