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Bench: Shri Prashant Maharishi & Shri K. N. Chary
seizure operation under section 132 of the Income Tax Act, 1961 [The Act] was carried out on 22/12/2014 in the group cases; case of the assessee company was also covered in that search. During the course of search, certain documents and storage devices belonging to the assessee company were found and seized. Notice under section 153A