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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
50. The provision contained in section 132 (1) empowers the officer to issue a warrant of search of the premises of a person where any one or more of conditions I.T.A. Nos. 22/Asr/2020 28 &33 Others mentioned therein is or are satisfied, i.e. - (a) summons or notice has been issued to produce books of account or other documents but such