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    <title>2026 (5) TMI 1011 - SC Order</title>
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    <description>Prosecution under Section 276CC of the Income-tax Act was challenged on the basis that returns were filed pursuant to Section 153A notice after search and seizure, with the petitioner contending that the revised returns disclosed the same income as the earlier returns. The matter concerned whether the criminal complaints could continue in light of those returns and the pending challenge to the complaint proceedings. Notice was issued, and further proceedings in the criminal complaints were stayed until the next date of listing.</description>
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      <description>Prosecution under Section 276CC of the Income-tax Act was challenged on the basis that returns were filed pursuant to Section 153A notice after search and seizure, with the petitioner contending that the revised returns disclosed the same income as the earlier returns. The matter concerned whether the criminal complaints could continue in light of those returns and the pending challenge to the complaint proceedings. Notice was issued, and further proceedings in the criminal complaints were stayed until the next date of listing.</description>
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