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Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena
search and seizure action as aforesaid the Authorized Officers had recorded the statements of the members of the above named AOPs, under section 132(4) of the Act. 10. That in their statements, recorded under section 132(4), they had stated that the transactions relating to purchase/ acquisition and sales of the shares relating to K.S. Oils Ltd. group companies