1999 (10) TMI 24

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Full Text of the Document

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....the documents impounded by the respondents on February 10, 1989. There is dispute on the factum whether the documents were impounded from the premises of the petitioner or they were impounded when the same were produced before the assessing authority in response to the notice under section 131(3) of the Income-tax Act, 1961 (hereinafter called "the Act"). Whatever may be the mode of impounding,....