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    <title>1995 (7) TMI 61 - ALLAHABAD High Court</title>
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    <description>The court partly allowed the writ petition. The search conducted on February 2, 1989, was deemed properly authorized, and the seized books and papers could be returned as per the Income-tax Act. However, the warrant of authorization dated February 27, 1989, directing a search of the locker in the name of petitioner No. 1 was quashed. The request to restrain assessment proceedings was denied, and each party was ordered to bear its own costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=19189</link>
      <description>The court partly allowed the writ petition. The search conducted on February 2, 1989, was deemed properly authorized, and the seized books and papers could be returned as per the Income-tax Act. However, the warrant of authorization dated February 27, 1989, directing a search of the locker in the name of petitioner No. 1 was quashed. The request to restrain assessment proceedings was denied, and each party was ordered to bear its own costs.</description>
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