2000 (8) TMI 34

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.... respondent. By this criminal revision, the petitioner seeks to challenge the judgment and order of the learned Additional Chief Metropolitan Magistrate dated April 4, 1997, whereby the learned Additional Chief Metropolitan Magistrate declined to discharge the petitioner for the alleged offence under section 276B of the Income-tax Act, 1961. It is the case of the petitioner that this section impli....