1993 (2) TMI 44

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....ioner in all these three Criminal M. Cs. These Criminal M. Cs. are for quashing annexure-I complaint in the respective Criminal M. Cs. The petitioner was an assessee to income-tax. He submitted a return. The Department accepted the return, later. A search was conducted in the premises of the petitioner. On the basis of the records and documents seized by the Authorised Officer, notice under sec....

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....r the year 1980-81, Criminal M. C. No. 202 of 1993 relates to the assessment year 1979-80 and Criminal M. C. No. 203 of 1993 relates to the 1977-78. Annexure 1 in the respective Criminal M. Cs. is the complaint filed by the respondent against the petitioners. Aggrieved by the order of the Commissioner of Income-tax (Appeals), the petitioner filed second appeal before the Income-tax Appellate Tr....

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....e said argument. In both the cases, in similar circumstances, upon the setting aside of the order of the appellate authority by the Tribunal, the complaints filed against the assessee on the basis Of the assessment were quashed without prejudice to the right of the Revenue to file fresh complaints. But learned counsel for the respondent contended, in view of the Tribunal's order that it may not be....