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    <title>2022 (3) TMI 1358 - KERALA HIGH COURT</title>
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    <description>The court held that the retention of title deeds by the Income Tax Department beyond the statutory period was illegal due to non-compliance with Section 132(8) of the Income Tax Act, 1961, and lack of communication of the orders permitting retention. As a result, the court quashed the order and directed the respondents to return the original documents to the petitioner within 30 days. The writ petition was allowed in favor of the petitioner.</description>
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      <description>The court held that the retention of title deeds by the Income Tax Department beyond the statutory period was illegal due to non-compliance with Section 132(8) of the Income Tax Act, 1961, and lack of communication of the orders permitting retention. As a result, the court quashed the order and directed the respondents to return the original documents to the petitioner within 30 days. The writ petition was allowed in favor of the petitioner.</description>
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