1996 (12) TMI 36

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....nder section 276CC and 277 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). Learned counsel appearing on behalf of the petitioner stated that prosecution was launched on account of the fact that certain additions were made towards income of the petitioner by the Income-tax Officer while passing the order of assessment. It has been stated that thereafter for the same very addi....