2024 (7) TMI 1524

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....s : Mr. Parag Rao with Ms. S. Drago and Mr. Ajay Menon [through V.C.], Ms. Nandini Kedilaya, Advocates. For the Respondent : none   P.C. Heard Mr. Rao for the Petitioners. 2. The Petition is challenging the issuance of process and filing of the complaint under Section 276C (2) read with Section 278 (b) of the Income Tax Act, by the Income Tax Department, alleging that the Petitioners ev....

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....s Court and that too after a period of two years from the receipt of summons from the concerned Magistrate. 5. Accordingly, the Petitioners are granted liberty to approach the concerned Magistrate to file the necessary Application for discharge along with the documents showing that the tax was already paid in the year 2018 itself and that this fact is suppressed in the complaint. If such an Appli....