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Assessing Officer to Decide on Railway Station Cash Seizure Release in 3 Months per Section 132B Guidelines.

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....Release of cash - cash seized in search at railway station - The proceedings before the said authority are pending adjudication - Having regard to the guidelines issued by the Central Board of Direct Taxes and Section 132B of the Income Tax Act, the AO directed to take a decision preferably within a period of 3 months....