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Section 132B of the Income Tax Act, 1961 — Search and Seizure — Where as per agreement order dated 12-2-2009 passed after search, seized cash was to be refunded to assessee but despite such order cash was not refunded, writ petition filed by assessee on 4-07-2018 for refund of cash seized was liable to be dismissed on ground of delay and laches — Kishore Jagjivandas Tanks vs. Joint Director of Income tax [2018] 259 Taxman 25 (Bombay)