1995 (12) TMI 64

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..... Dey, Judicial Magistrate, Malda, in Case No. 107-C of 1986. A complaint was filed against the petitioners for violation of sections 276C and 277 of the Income-tax Act, 1961. In the meanwhile the accused persons preferred an appeal before the Assistant Commissioner and thereafter to, the Income-tax Appellate Tribunal and ultimately upon remand, the Assistant Commissioner cancelled the impositio....