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1983 (7) TMI 31 - ALLAHABAD HIGH COURTExtract: .......February 28, 1980 (annex. 1 to the writ petition) is quashed. The Commissioner is directed to reconsider the petitioner s prayer for waiving/reducing the penalties imposed under s.271(1)(a) of the I.T. Act and the interest charged under s. 139(8) and to dispose of the same afresh in accordance with law. Parties are directed to bear their own costs.
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