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1984 (3) TMI 35 - HC - Income TaxExtract: .......ecution against these persons in the court below will amount to an abuse of the process of the court. Therefore, reserving to the Revenue its right to take, if it so chooses, appropriate action ill the matter at a later stage, exercising my powers under s. 482 of the Code, I quash the proceeding pending in the court below and dismiss the complaint.
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