2000 (9) TMI 28

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..... l Sessions Judge, Sirsa, setting aside the order dated September 1, 1990, passed by the Chief judicial Magistrate, Sirsa, and directing the petitioners herein to appear in the trial court for further proceedings in a complaint lodged against them under section 276DD of the Income-tax Act, 1961. The magistrate discharged all the petitioners on the basis of a judgment of this court in Sewa Ram v. .....

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