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    <description>Revenue&#039;s section 260A appeal failed because the assessment was merely consequential to the section 263 revisional order, and once that revisional order had been held invalid, no independent error in the Tribunal&#039;s decision remained. The court found that no substantial question of law arose for consideration and, on that basis, the appeal was not maintainable on merits and was decided against the Revenue.</description>
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      <description>Revenue&#039;s section 260A appeal failed because the assessment was merely consequential to the section 263 revisional order, and once that revisional order had been held invalid, no independent error in the Tribunal&#039;s decision remained. The court found that no substantial question of law arose for consideration and, on that basis, the appeal was not maintainable on merits and was decided against the Revenue.</description>
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