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2006 (12) TMI 99 - HC - Income TaxExtract: ....... the result of a proceeding under the Act would be binding on the criminal court, for the criminal court has to independently judge the case on the evidence placed before it. For all the reasons stated above, the criminal revisions are dismissed. However, there will be no order as to costs. Consequently, M. P. Nos. 1, 2, 2 and 2 of 2006 are closed.
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