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    <title>2002 (11) TMI 10 - Supreme Court</title>
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    <description>Criminal complaints under the Income-tax Act and the Indian Penal Code concerned alleged wilful attempt to evade tax and false verification. Applications for discharge and petitions to quash had been rejected, and the later orders relied on by the accused were not examined on merits because their effect had not been decided by the Magistrate or the High Court in the impugned proceedings. The Court found no infirmity in the challenged order and the refusal to discharge or quash the proceedings was upheld.</description>
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      <description>Criminal complaints under the Income-tax Act and the Indian Penal Code concerned alleged wilful attempt to evade tax and false verification. Applications for discharge and petitions to quash had been rejected, and the later orders relied on by the accused were not examined on merits because their effect had not been decided by the Magistrate or the High Court in the impugned proceedings. The Court found no infirmity in the challenged order and the refusal to discharge or quash the proceedings was upheld.</description>
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