2002 (2) TMI 30

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..... the Additional Chief Metropolitan Magistrate dated February 22, 2001, whereby the learned Magistrate has refused to drop proceedings initiated by the Department under section 276C of the Income-tax Act, 1961, on an application made by the petitioner. It is argued by learned counsel for the petitioner that in penalty proceedings, the Tribunal has held that sufficient cause has been shown and suffi .....

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