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<h1>Supreme Court dismisses civil tax appeals as Revenue did not challenge High Court decision.</h1> <h3>Union of India Versus Satish Panalal Shah</h3> Union of India Versus Satish Panalal Shah - [2001] 249 ITR 221 (SC) The Supreme Court declined to consider the correctness of a High Court decision in a tax matter as the Revenue did not appeal against it earlier. The civil appeals were dismissed with no order as to costs.