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1981 (7) TMI 44 - HC - Wealth-taxExtract: .......y it, he may ventilate his grievance before the appropriate forum. Accordingly, the impugned orders are set aside and the learned Commissioner is directed to apply his mind afresh to the facts of the case and to arrive at such conclusion relating to the prayer for a waiver of penalty, as he may deem lawful. The petitions stand allowed as aforesaid.
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