1999 (4) TMI 48

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....al Procedure Code, 1973, has been preferred by the petitioners against the order dated October 9, 1995, passed by the Additional Chief judicial Magistrate, Indore, whereby the charge has been framed against the petitioners under section 276E read with section 278B of the Income-tax Act, 1961. During the course of hearing, learned counsel for petitioners submitted, that the provisions of section....

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....wanekar, appearing for the respondents, submitted that in the fitness of things the trial court alone would be in a better position to appreciate the arguments advanced by learned counsel for the petitioners, especially in view of the judgment of this court passed in the matter of Harikishan's case [1996] 217 ITR 582. Thus, considering the matter, I deem it fit to remand the matter to the trial....