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    <title>2018 (8) TMI 206 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court upheld the validity of the search operation conducted under Section 133-A of the Income Tax Act, dismissed the challenge against it, and directed the Income Tax Department to return the excess amount withdrawn from the petitioners&#039; bank accounts during the search operation. The Court clarified that interest payment on the refunded amount was premature until the completion of assessment proceedings under Section 153-A of the Act.</description>
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      <description>The High Court upheld the validity of the search operation conducted under Section 133-A of the Income Tax Act, dismissed the challenge against it, and directed the Income Tax Department to return the excess amount withdrawn from the petitioners&#039; bank accounts during the search operation. The Court clarified that interest payment on the refunded amount was premature until the completion of assessment proceedings under Section 153-A of the Act.</description>
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