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1997 (7) TMI 37 - MADHYA PRADESH HIGH COURTExtract: .......epartment from the charge of wilful concealment inasmuch as the penalty proceedings instituted on that ground stand quashed. Under the circumstances as held in Uttam Chand s case 1982 133 ITR 909 (SC), the applicants-assessees cannot be prosecuted for filing false returns. I thus allow this petition and quash the prosecution against the applicants.
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