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2000 (8) TMI 9

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..... id interdict is insurmountable but respondents contended that they are able to convince the HC that they are not liable to conviction u/s 276C or 277 of IT Act - criminal appeal send back to the HC for afresh disposal - Criminal Appeal No 661 of 2000. - - - Dated:- 11-8-2000 - K. T. THOMAS AND R. P. SETHI JJ. For the Appellant : M. L. Verma, Senior Advocate (K. C. Kaushik and B. K. Prasad .....

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..... enders Act in respect of the offence enumerated in the Income-tax Act. Prima facie, the said interdict is insurmountable but learned counsel for the respondents contended that they are able to convince the High Court that they are not liable to conviction at all under section 276C or 277 of the Income-tax Act. It is open to the respondents to canvass for the said position in the appeal which the U .....

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