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Kerala HC: Non Release of Seized Documents in Supreme Court is Illegal - (01 Apr 2022)

DIRECT TAXATION

Kerala High Court has held that the income tax department is unauthorized to retain the seizure of title deeds under Section 132 of the Income Tax Act, 1961 on the ground that a Special Leave Petition filed against the assessment by the assessee order is pending before the Supreme Court.

Tags : KERALA HIGH COURT   INCOME TAX DEPARTMENT   TITLE DEEDS   SECTION 132 OF THE INCOME TAX ACT   1961   SPECIAL LEAVE PETITION  

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