1996 (11) TMI 36

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Full Text of the Document

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....oner under sections 276C and 277 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). It has been stated in this application categorically, that no valid sanction as required under section 279 of the Act has been obtained. In the petition of complaint it has been mentioned that the sanction has been accorded by the Commissioner of Income-tax, Ranchi, and a copy thereof was enclosed ....