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    <description>The High Court dismissed the Revenue&#039;s appeals regarding block assessment under section 158BE of the Income-tax Act, emphasizing the importance of complying with statutory timelines. The Court directed the Commissioner of Income-tax to review the matter administratively, highlighting the necessity of considering all relevant documents during assessments. The appeals were rejected as they did not raise significant legal questions, underscoring the need for procedural adherence and timely document submission to prevent limitations issues under the Income-tax Act.</description>
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