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1987 (6) TMI 23 - HC - Income TaxExtract: .......he respondent. In this case, even apart from exhibit D-1 order of the Appellate Tribunal, the evidence does not show that the respondent filed a return which was false and incorrect to his knowledge. Therefore, I agree with the learned Chief judicial Magistrate that the respondent is not liable to be convicted. In the result, I dismiss this appeal.
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