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    <description>The Supreme Court dismissed the Special Leave Petitions as withdrawn after the petitioner requested withdrawal following an order by the Commissioner under Section 263 of the Income Tax Act, remanding the matter to the Assessing Officer. The Court did not provide any opinion on the case&#039;s merits.</description>
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      <description>The Supreme Court dismissed the Special Leave Petitions as withdrawn after the petitioner requested withdrawal following an order by the Commissioner under Section 263 of the Income Tax Act, remanding the matter to the Assessing Officer. The Court did not provide any opinion on the case&#039;s merits.</description>
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