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2011 (2) TMI 874 - HC - Income TaxWaiver of interest and penalty - Relief - In the present case, although applications had been filed on different dates or separately, still the relief sought for by the petitioner was considered together by a common order and the bar under sub-section (3) is only attracted only after the order is made and not prior to that - When that is so, it was not open to the Commissioner to have refused to consider the application filed by the petitioner for the assessment year 1986-87 - Decided in the favour of the assessee by way of remand
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