1995 (3) TMI 73

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..... JUDGMENT SHIVAPPA J.--The petitioners are seeking for quashing of proceedings initiated by the income-tax authorities for the offences under sections 120(b), 193, 196 and 420 of the Indian Penal .....

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..... n, whether the basis for the prosecution survives or not is a matter to be considered by the learned Magistrate, as a preliminary issue independently. With this observation, the petition is dismissed. .....

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