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    <description>The Court found that the revision petition was not maintainable under Section 264 of the Income Tax Act as it did not meet the requirements. The Court dismissed the writ petition challenging the order refusing to condone the delay in filing the revision petition, advising the petitioner to seek other appropriate remedies against the assessment.</description>
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      <description>The Court found that the revision petition was not maintainable under Section 264 of the Income Tax Act as it did not meet the requirements. The Court dismissed the writ petition challenging the order refusing to condone the delay in filing the revision petition, advising the petitioner to seek other appropriate remedies against the assessment.</description>
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