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Uttam Chand And Ors. vs Income Tax Officer, Central Circle, ... on 5 March, 1979

19. Mr. Panja relied upon the decision in the case of Uttam Chand and Ors. v. Income Tax Officer Central Circle . The said case was over cancellation of registration of a firm on the ground that the firm was not genuine and the prosecution initiated for filing false return. The Tribunal, however, found the firm to be genuine and the Apex Court on the basis of such finding held that the prosecution was liable to be quashed.
Supreme Court of India Cites 0 - Cited by 160 - Y V Chandrachud - Full Document
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