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    <title>2018 (8) TMI 989 - GUJARAT HIGH COURT</title>
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    <description>The court dismissed the petition, upholding the legality of the search and seizure actions, retention of seized items, and impounding order under the Income Tax Act. It found the actions justified based on reasonable belief of tax evasion, referencing Supreme Court precedents. The court ruled that past clean chits do not prevent new investigations, and reasons for search need not be disclosed. Complaints about slow provision of copies were deemed insufficient. The court concluded that the actions were lawful, denying claims of fundamental rights violations and ordering the petition&#039;s dismissal.</description>
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      <title>2018 (8) TMI 989 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=365517</link>
      <description>The court dismissed the petition, upholding the legality of the search and seizure actions, retention of seized items, and impounding order under the Income Tax Act. It found the actions justified based on reasonable belief of tax evasion, referencing Supreme Court precedents. The court ruled that past clean chits do not prevent new investigations, and reasons for search need not be disclosed. Complaints about slow provision of copies were deemed insufficient. The court concluded that the actions were lawful, denying claims of fundamental rights violations and ordering the petition&#039;s dismissal.</description>
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