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    <title>1984 (11) TMI 31 - CALCUTTA High Court</title>
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    <description>The court concluded that the search and seizure conducted by the Income-tax Department were legal and in compliance with statutory provisions under section 132 of the Income-tax Act. The court found no evidence to support the allegations of mala fide conduct and ruled in favor of the respondents. The search warrants were deemed valid, and the retention and return of seized documents were handled in accordance with the law. The court discharged the rule, vacated interim orders, and granted a two-week stay as requested by the petitioners.</description>
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    <pubDate>Mon, 19 Nov 1984 00:00:00 +0530</pubDate>
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      <title>1984 (11) TMI 31 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=26930</link>
      <description>The court concluded that the search and seizure conducted by the Income-tax Department were legal and in compliance with statutory provisions under section 132 of the Income-tax Act. The court found no evidence to support the allegations of mala fide conduct and ruled in favor of the respondents. The search warrants were deemed valid, and the retention and return of seized documents were handled in accordance with the law. The court discharged the rule, vacated interim orders, and granted a two-week stay as requested by the petitioners.</description>
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      <pubDate>Mon, 19 Nov 1984 00:00:00 +0530</pubDate>
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