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2007 (8) TMI 263 - HIGH COURT ALLAHABADWhether criminal complaint by dept. against the assessee during pendency of appeals before HC, is maintainable - HC has upheld the contention of the applicants – held that the proceedings are ab initio illegal & unfounded, there is no need to ask the applicants to observe the formality of going back and presenting an application for discharge – criminal complaint by dept. on assumption of evasion in future is un-maintainable – possibility of filing review petition can’t affect finality of order
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