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2007 (10) TMI 275 - PATNA HIGH COURTApplication for quashing the entire proceeding against the petitioners u/s 276 and 277 – tribunal set aside original assessment by directing fresh assessment – assessee paid tax as per fresh assessment - absence of any mala fide intention on the part of the petitioners in paying the income-tax - continuance of the criminal proceeding for which the petitioners are facing trial in the court below will only amount to an abuse of the process of law – petition is allowed – prosecution quashed
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