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1978 (8) TMI 5 - ALLAHABAD HIGH COURTExtract: .......nd set aside. The Commissioner will pass a fresh order on the application for waiver moved by the assessee, in accordance with law. In the circumstances, the parties will bear their own costs. In case the assessee fails to file the returns and pay the tax demanded within the time mentioned above, this writ petition shall stand dismissed with costs.
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