2002 (11) TMI 10

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....RDER The appellant was prosecuted on filing of complaint under the provisions of section 276C(1) and section 277 of the Income-tax Act, 1961, and under sections 193, 196 and 420 of the Indian Penal Code. Three complaints were filed in respect of three assessment years, namely, 1980-81, 1981-82 and 1982-83. The applications filed by the appellant seeking discharge under section 245(2) of the Crimi....