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    <title>2019 (10) TMI 86 - MADRAS HIGH COURT</title>
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    <description>The court found the challenge to the attachment order under section 132(9B) of the Income Tax Act, 1961 to be infructuous as the order had automatically expired after six months. Additionally, the petitioner&#039;s request for the return of seized documents was denied since the documents were not seized from the petitioner&#039;s premises and assessment proceedings were ongoing in a separate case. Consequently, the court dismissed the writ petition based on these grounds.</description>
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      <description>The court found the challenge to the attachment order under section 132(9B) of the Income Tax Act, 1961 to be infructuous as the order had automatically expired after six months. Additionally, the petitioner&#039;s request for the return of seized documents was denied since the documents were not seized from the petitioner&#039;s premises and assessment proceedings were ongoing in a separate case. Consequently, the court dismissed the writ petition based on these grounds.</description>
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