1996 (10) TMI 59

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Full Text of the Document

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....minal Revisions Nos. 391, 392, 393, 394, 395 and 396 of 1987 being the same they are disposed of by this common judgment. The respondents were tried in connection with offence under section 276B of the Income-tax Act, punishable under the Income-tax Act, 1961 (hereinafter referred to as "the Act"), and the learned Chief Judicial Magistrate, Jalandhar, having found them guilty convicted them of the....