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1990 (4) TMI 41 - HC - Income TaxExtract: ........ We accordingly direct the Commissioner of Income-tax, Visakapatnam, to reconsider the petitioner s application dated February 15, 1984 under section 273A of the Act as it then existed and exercise his discretion in accordance with law and in the light of the observations made in the judgment. The writ petition is, accordingly, allowed with costs.
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