1987 (9) TMI 38

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....mt. Sudarsh Ahluwalia v. ITO and Smt. Anjiv Ahluwalia v. ITO, respectively, are being disposed of together on account of similarity of facts and the contentions raised therein. The petitioners are being prosecuted for the commission of an offence under section 276C of the Income-tax Act, 1961, as a result of a complaint filed by the Income-tax Officer, Central Circle, Patiala. It is the concede....