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In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
11. We have duly considered the rival contentions and gone through the record carefully. Before we embark upon an enquiry as to what is the true procedure contemplated in the Income Tax Act when search is conducted on the premises of an assessee, we think it appropriate to bear in mind certain basic points of the scheme of search