2002 (2) TMI 30

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....d against the judgment and order of the Additional Chief Metropolitan Magistrate dated February 22, 2001, whereby the learned Magistrate has refused to drop proceedings initiated by the Department under section 276C of the Income-tax Act, 1961, on an application made by the petitioner. It is argued by learned counsel for the petitioner that in penalty proceedings, the Tribunal has held that suffic....