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1997 (5) TMI 34 - PATNA HIGH COURTExtract: .......he absence of the aforesaid sanction under section 197 of the Code, neither could the Commissioner of Income-tax have sanctioned the launching of the prosecution nor the special court could have taken cognizance of the offence alleged against the petitioner. In the result, the petition is allowed. Both the orders under challenge are hereby quashed.
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