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1991 (7) TMI 39 - HC - Income TaxExtract: .......mises of a cloth merchant in the suburb of Jakhal was hardly fit for launching prosecution against the assessee. The conclusion is that the present petition is accepted and the complaint (annexure P-3) and the proceedings arising out of it, pending in the court of the Judicial Magistrate, Hissar, which are at a preliminary stage are hereby quashed.
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