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1997 (11) TMI 94 - HC - Income Tax
Extract:
.......omplainant to invoke section 269T read with section 269E of the Income-tax Act. The prosecution of the petitioners, therefore, was not warranted. Accordingly, the order of the learned Additional Sessions Judge dated January 24, 1997, is set aside and the order of the learned Additional Chief Metropolitan Magistrate dated July 28, 1995, is restored.