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    <title>1998 (8) TMI 40 - PATNA High Court</title>
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    <description>The High Court of Patna quashed the criminal prosecution against the petitioner under sections 276C and 277 of the Income-tax Act, 1961 in Complaint Case No. 382(c) of 1992. The decision was based on the deletion of all additions and setting aside of penalties by the Appellate Authority. Judge Narayan Roy allowed the application and nullified the order taking cognizance dated April 30, 1992.</description>
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      <description>The High Court of Patna quashed the criminal prosecution against the petitioner under sections 276C and 277 of the Income-tax Act, 1961 in Complaint Case No. 382(c) of 1992. The decision was based on the deletion of all additions and setting aside of penalties by the Appellate Authority. Judge Narayan Roy allowed the application and nullified the order taking cognizance dated April 30, 1992.</description>
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