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1992 (2) TMI 9 - ANDHRA PRADESH HIGH COURTExtract: .......osecution to show that there was a wilful attempt to evade tax or that the statement in the verification of the returns was with the knowledge that it is false, the convictions and sentences cannot be sustained. The convictions and sentences are, accordingly, set aside and the revisions are allowed. The fine paid by the petitioner will be refunded.
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