1996 (12) TMI 36

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..... AL JUDGMENT Heard the parties. This application has been filed for quashing the prosecution of the sole petitioner under section 276CC and 277 of the Income-tax Act, 1961 (hereinafter referred .....

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..... ts. Learned counsel appearing on behalf of the Income-tax Department says that the penalty proceeding was initiated for the same very additions but it has been dropped on the merits. It is well sett .....

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