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    <description>The High Court upheld the Single Judge&#039;s orders for the return of seized account books and documents under section 132 of the Income-tax Act, 1961. The Court found no illegality in the orders and emphasized that the appellants could present objections before the Single Judge for consideration. The appeals were disposed of, with the expectation that the Single Judge would address any concerns raised by the appellants within the framework of the law.</description>
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      <description>The High Court upheld the Single Judge&#039;s orders for the return of seized account books and documents under section 132 of the Income-tax Act, 1961. The Court found no illegality in the orders and emphasized that the appellants could present objections before the Single Judge for consideration. The appeals were disposed of, with the expectation that the Single Judge would address any concerns raised by the appellants within the framework of the law.</description>
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