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    <title>2020 (2) TMI 572 - JHARKHAND HIGH COURT</title>
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    <description>Anticipatory bail was granted in a prosecution alleging offence under section 276B of the Income-tax Act, where the complaint concerned non-deposit of TDS for the relevant financial year. The Court accepted the defence material that the TAN number had allegedly been used by another person with a similar name and noted that the grievance had been resolved through a no-objection from the petitioner. On those circumstances, the Court held it appropriate to extend anticipatory bail, subject to cooperation with the trial and the usual conditions under section 438(2) of the Code of Criminal Procedure, 1973.</description>
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