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    <description>The High Court dismissed the appeal under Section 260A of the Income-tax Act, emphasizing the acceptance of the counsel&#039;s affidavit by lower forums and the absence of intentional mistakes by the assessee. The decision highlighted the importance of expert advice in tax matters and the factual determination of the bona fide belief based on counsel&#039;s advice, leading to the conclusion that no substantial question of law could be raised, resulting in the appeal&#039;s dismissal.</description>
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