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    <description>The Court disposed of the revision by directing the first appellate authority to decide the appeal within two months. It ordered a stay on coercive measures against the assessee for two months or until the appeal decision, emphasizing the need to consider the merits of the case, financial conditions, and legal requirements when deciding on stay applications during appeal proceedings.</description>
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      <description>The Court disposed of the revision by directing the first appellate authority to decide the appeal within two months. It ordered a stay on coercive measures against the assessee for two months or until the appeal decision, emphasizing the need to consider the merits of the case, financial conditions, and legal requirements when deciding on stay applications during appeal proceedings.</description>
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