1999 (10) TMI 24

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..... 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, the purpose of impounding the documents is to ascertai .....

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