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    <title>2004 (5) TMI 34 - GAUHATI High Court</title>
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    <description>The court dismissed all writ petitions except one due to lack of jurisdiction. It concluded that the authorities had valid information to issue search warrants under the Income-tax Act. The court found that the draft report of the Comptroller and Auditor General could not be considered as &quot;information&quot; until disposed of by the Legislature. Additionally, the court determined that there was enough additional information, apart from the CAG report, to justify the issuance of search warrants. Materials seized during the searches were deemed evidentiary for further proceedings under the Act.</description>
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    <pubDate>Mon, 31 May 2004 00:00:00 +0530</pubDate>
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      <title>2004 (5) TMI 34 - GAUHATI High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=10889</link>
      <description>The court dismissed all writ petitions except one due to lack of jurisdiction. It concluded that the authorities had valid information to issue search warrants under the Income-tax Act. The court found that the draft report of the Comptroller and Auditor General could not be considered as &quot;information&quot; until disposed of by the Legislature. Additionally, the court determined that there was enough additional information, apart from the CAG report, to justify the issuance of search warrants. Materials seized during the searches were deemed evidentiary for further proceedings under the Act.</description>
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      <pubDate>Mon, 31 May 2004 00:00:00 +0530</pubDate>
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