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1982 (11) TMI 21 - HC - Income TaxExtract: .......lowed and the criminal proceeding in Case No. 309 C/1973 of the Court of the judicial Magistrate, Gauhati, is quashed. It will be open to the ITO to institute fresh proceeding if after an opportunity is given to the petitioner there remains a case of false information or false return or otherwise. The petition is allowed and the rule made absolute.
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