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    <title>1986 (9) TMI 61 - PATNA High Court</title>
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    <description>Interference with an order taking cognizance is unwarranted where no patent legal infirmity is shown and the objections are essentially factual matters for trial. In proceedings concerning alleged offences under the Income-tax Act and the Penal Code, the complaint materials referred to alleged suppression of sales, purchases, stock and income, with discrepancies noticed during search and seizure. The HC held that these factual objections could be examined by the trial court at the stage of framing of charge, and no interference with the cognizance order was called for.</description>
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      <link>https://www.taxtmi.com/caselaws?id=25892</link>
      <description>Interference with an order taking cognizance is unwarranted where no patent legal infirmity is shown and the objections are essentially factual matters for trial. In proceedings concerning alleged offences under the Income-tax Act and the Penal Code, the complaint materials referred to alleged suppression of sales, purchases, stock and income, with discrepancies noticed during search and seizure. The HC held that these factual objections could be examined by the trial court at the stage of framing of charge, and no interference with the cognizance order was called for.</description>
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      <pubDate>Mon, 08 Sep 1986 00:00:00 +0530</pubDate>
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