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    <title>2003 (6) TMI 471 - KERALA HIGH COURT</title>
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    <description>Income-tax notices issued to co-operative banks seeking particulars of deposits and account-holders were treated as valid under section 133(6) because they were issued in connection with an income-tax investigation. The requests covered details of persons making term recurring deposits of fifty thousand rupees and above, including addresses and deposit amounts. The earlier view upholding such notices had already been affirmed by a Division Bench, and the appeal was dismissed.</description>
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      <description>Income-tax notices issued to co-operative banks seeking particulars of deposits and account-holders were treated as valid under section 133(6) because they were issued in connection with an income-tax investigation. The requests covered details of persons making term recurring deposits of fifty thousand rupees and above, including addresses and deposit amounts. The earlier view upholding such notices had already been affirmed by a Division Bench, and the appeal was dismissed.</description>
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