2003 (9) TMI 8

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....subject to all just exceptions. Crl. M. (M) No. 4000 of 2003 and Crl. M. No. 5428 of 2003: The quashing of criminal complaint under section 276AB of the Income-tax Act, 1961, is being sought on the ground that the petitioners were not liable to comply with the provisions of section 269UC of the Act and the complainant was also not competent to file the complaint. Thus in the perception of th....