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    <title>2026 (4) TMI 1409 - SC Order</title>
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    <description>Retained documents, hard disks and papers seized during a survey under section 133A were challenged along with the validity of orders under sections 281B and 133A(3)(ia), in the context of unexplained share application money and alleged reliance on unsigned loose papers. The petitioners also questioned whether the survey operation was a search and sought return of the impounded material. The Supreme Court was not inclined to interfere with the High Court&#039;s order and dismissed the Special Leave Petitions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=790340</link>
      <description>Retained documents, hard disks and papers seized during a survey under section 133A were challenged along with the validity of orders under sections 281B and 133A(3)(ia), in the context of unexplained share application money and alleged reliance on unsigned loose papers. The petitioners also questioned whether the survey operation was a search and sought return of the impounded material. The Supreme Court was not inclined to interfere with the High Court&#039;s order and dismissed the Special Leave Petitions.</description>
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