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1987 (11) TMI 17 - PUNJAB AND HARYANA HIGH COURTExtract: .......fective with effect from April 1, 1976. With these observations, this complaint is not maintainable in view of the order dated July 29, 1982, passed by the Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh, and this criminal miscellaneous petition is, therefore, allowed and the complaint and also the proceedings on that basis are quashed.
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