1996 (12) TMI 36

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.... Tax<br>Penalty Proceedings<br>Judge(s) : B. N. AGRAWAL JUDGMENT Heard the parties. This application has been filed for quashing the prosecution of the sole petitioner under section 276CC and 277 ....

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....as initiated and the same was dropped on the merits. Learned counsel appearing on behalf of the Income-tax Department says that the penalty proceeding was initiated for the same very additions but it ....