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    <description>The Court directed the Commissioner of Income-tax to reconsider the waiver application in light of subsequent deposits made by the petitioner, emphasizing the importance of complying with statutory requirements and ensuring fair assessment in such cases. The Court highlighted the need for full cooperation, disclosure of income, and adequate arrangements for payment of tax and interest to be eligible for waiver under section 273A.</description>
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      <title>1998 (5) TMI 11 - RAJASTHAN High Court</title>
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