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    <description>The High Court of Bombay invalidated the order passed under Section 132(5) of the Income Tax Act 1961 due to non-compliance with natural justice rules. The court directed the issuance of a fresh Show Cause Notice to the petitioner and ordered the respondent to provide copies of all relevant statements/documents. Failure to comply within the specified timeline would result in the refund of the seized amount to the petitioner with interest.</description>
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