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    <description>The Court held that the order of the Commissioner of Income Tax dated 8.9.2005 was not appealable under Section 260A of the Income Tax Act before the effective date of the relevant amendment. Therefore, the Court allowed the application for recall, reinstated the writ petition, and directed it to be listed for further proceedings, emphasizing that only a writ petition would be competent against the order dated 8.9.2005.</description>
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      <description>The Court held that the order of the Commissioner of Income Tax dated 8.9.2005 was not appealable under Section 260A of the Income Tax Act before the effective date of the relevant amendment. Therefore, the Court allowed the application for recall, reinstated the writ petition, and directed it to be listed for further proceedings, emphasizing that only a writ petition would be competent against the order dated 8.9.2005.</description>
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