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1997 (12) TMI 83 - HC - Income TaxExtract: ....... it is a fit case under section 273A(1)(iii)(a) of the Act to waive the penalty. The impugned order regarding imposition of penalty is quashed. Point No. 2 is answered accordingly. For all the reasons given above, this writ petition is allowed in part waiving the penalty of Rs. 33,592 and confirming the interest. There will be no order as to costs.
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