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2004 (2) TMI 10 - HC - Income TaxTrial court allowed the applications filed by accused u/s 245(2) of the Code of Criminal Procedure and discharged them mainly on the ground that the notice issued by the revision petitioner u/s 158BC is not a valid service – since the mandatory notices were duly served by the revision petitioner on their chartered accountants (i.e., agents) and which has been admitted by the respondents, therefore, the provisions of Order 5, rule 12, of the Civil Procedure Code, will not at all come to the aid of the respondents to hold that service of notice on chartered accountants is not a valid service. – Held that trial court lost sight of the provisions of Order 5, rule 12 of the Civil Procedure Code and the letters of request made by the respondents in all these cases to grant time or extend the time to submit the return is perverse and incorrect which calls for interference under section 379 of the Criminal Procedure Code - Order under revision passed by the trial court is liable to be set aside.
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