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    <title>2013 (4) TMI 298 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court disposed of the revision, directing the first appellate authority to decide the appeal within two months. During this period, the revisionist was not required to deposit the tax amount assessed. The Court stressed the importance of considering the prima facie case on merit and the appellant&#039;s financial condition when granting interim relief, in accordance with legal principles.</description>
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      <description>The High Court disposed of the revision, directing the first appellate authority to decide the appeal within two months. During this period, the revisionist was not required to deposit the tax amount assessed. The Court stressed the importance of considering the prima facie case on merit and the appellant&#039;s financial condition when granting interim relief, in accordance with legal principles.</description>
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