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Court Upholds Legality of Tax Survey u/s 133A; Dismisses Petitioner's Attempt to Block Summons via Article 226.
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....Whether survey conducted by the officers under Section 133A of the Act in the business premises of the petitioner and the residences of the Director is illegal ? - What the petitioner seeks to indirectly achieved is to injunct a summon, which cannot be done, that too in exercise of jurisdiction under Article 226 of the Constitution. - writ petition dismissed - HC....