1995 (3) TMI 73

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....1995<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : SHIVAPPA&nbsp; JUDGMENT SHIVAPPA J.--The petitioners are seeking for quashing of proceedings initiated by the income-tax authorities for the offen....

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....t in in respect of the sale of the machinery. In such a situation, whether the basis for the prosecution survives or not is a matter to be considered by the learned Magistrate, as a preliminary issue ....