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1995 (2) TMI 28 - HC - Income TaxExtract: .......hether the petitioner has contravened section 194A of the Act or not and whether the complaint is justified or not are all matters of evidence. The petitioner can raise such contentions before the court below. I see no ground to quash the complaint. The petition is, therefore, dismissed. Consequently, Crl. M. P. No. 15414 of 1989 is also dismissed.
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