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1990 (10) TMI 14

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....I JESUDURAI  JUDGMENT MRS. PADMINI JESUDURAI J. -This application has been filed by the accused who is said to be an income-tax practitioner for return of the documents mentioned in the petitio....

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....urn of the documents on the ground that they are necessary for the assessment to detect and establish concealment of income and that those assessment proceedings are still pending. These two objection....