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    <title>2022 (6) TMI 243 - KERALA HIGH COURT</title>
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    <description>The Court found that the respondents acted illegally by retaining impounded documents beyond the specified period without proper approval, contrary to legal provisions. The Court directed the respondents to return the original document to the petitioner within 30 days, emphasizing compliance with procedural requirements under the Income Tax Act. The judgment allowed the Writ Petition, highlighting the respondents&#039; unlawful actions and mandating the return of the specific document to the petitioner within the specified timeframe.</description>
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      <description>The Court found that the respondents acted illegally by retaining impounded documents beyond the specified period without proper approval, contrary to legal provisions. The Court directed the respondents to return the original document to the petitioner within 30 days, emphasizing compliance with procedural requirements under the Income Tax Act. The judgment allowed the Writ Petition, highlighting the respondents&#039; unlawful actions and mandating the return of the specific document to the petitioner within the specified timeframe.</description>
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