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1998 (10) TMI 8 - HC - Income TaxExtract: ......., the proceedings against the petitioners are liable to be quashed. In the result, the petition is allowed, quashing the proceedings, however, without detriment to the right of the Department to file a fresh complaint, on the basis of the result of the reassessment proceedings. Consequently, Crl. M. P. Nos. 5605 and 5606 of 1997 shall stand closed.
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