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1997 (11) TMI 126 - AT - Income TaxExtract: .......r remedy by way of reduction or waiver of the penalty by the Commissioner in exercise of the discretion under section 273A, particularly so because the assessee had made the disclosure before the Commissioner within fifteen days of the search. 7. The order passed by the CIT(Appeals) is therefore upheld and the appeals by the assessee are dismissed.
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