Preparing the draft complaint petitions in prosecution cases

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..... at the instance of one C.I.T. was lost in the High Court only because of defective drafting of the complaint petition. It is, therefore, necessary to take utmost care in preparing the draft complaint petitions in prosecution cases, in consultation with the departmental prosecution counsel. 2. Copies of some sample complaints under Section 276(d)/276B of the Act filed by C.I.T. Madras are printe .....

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