1994 (4) TMI 66

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..... eturn the documents and ornaments which were seized during the raid conducted on September 16, 1993. During the said raid, locker No. 158 in the Canara Bank, Loha Mandi, Agra, belonging to the petitioner was searched and then certain jewellery was seized. Explanations were furnished by Smt. Kiran Devi, mother of the petitioner, and by the petitioner herself. The Assistant Commissioner of Income-ta .....

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