2020 (1) TMI 1194

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..... etitioner is entitled to refund of the amount seized during the course of the proceeding under Section 132 - assessment order, making additions, stands reversed by the CIT (Appeals) and the additions have been deleted. We therefore, direct the respondents to forthwith refund the amount seized during the search proceedings alongwith interest in accordance with law. The said amount shall be refunded .....

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