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2003 (9) TMI 8 - HC - Income TaxOffence - The quashing of criminal complaint under section 276AB of the Income-tax Act, 1961, is being sought on the ground that the petitioners were not liable to comply with the provisions of section 269UC of the Act and the complainant was also not competent to file the complaint - The petition is disposed of with a direction to the learned trial court to decide within one month the appropriate application which they propose to move
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