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    <title>2021 (12) TMI 265 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court partially allowed the application to quash the non-bailable warrant and proceedings under Section 276CC of the Income Tax Act. The court considered the pending compounding application, directing the lower court to make appropriate orders within two months and keeping the non-bailable warrants in abeyance. Emphasizing the need to establish mens rea and wilfulness for conviction under Section 276CC, the court stressed timely resolution of the compounding application without delays.</description>
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      <description>The High Court partially allowed the application to quash the non-bailable warrant and proceedings under Section 276CC of the Income Tax Act. The court considered the pending compounding application, directing the lower court to make appropriate orders within two months and keeping the non-bailable warrants in abeyance. Emphasizing the need to establish mens rea and wilfulness for conviction under Section 276CC, the court stressed timely resolution of the compounding application without delays.</description>
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