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1987 (9) TMI 37 - HC - Income TaxExtract: .......and J. M. Singh, non-petitioner, nor can the proceedings be continued against them. Therefore, the impugned complaint and the resultant proceedings which are now pending in the Court of the Chief judicial Magistrate, Patiala, against the accused except the firm, petitioner No. 2, Smt. Santosh Ahluwalia, and J. M. Singh, non-petitioner, are quashed.
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