1996 (10) TMI 59

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....94, 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 said offence and instead of sentenci....