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    <title>2000 (12) TMI 52 - DELHI High Court</title>
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    <description>The court upheld the legality of the search conducted under section 132 of the Income-tax Act, 1961, on the petitioner&#039;s premises, despite challenges regarding authorization and clerical errors. Additionally, the court deemed the appointment of a chartered accountant firm to audit seized material and the company&#039;s accounts under section 142(2A) of the Act as lawful. The petitioner&#039;s claims of illegality were dismissed, and the court rejected the writ petition challenging the search and subsequent order.</description>
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