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    <description>The High Court addressed the delay in filing an appeal by the Revenue, attributing it to the receipt of the certified copy of the impugned order from the Income Tax Appellate Tribunal. The Court emphasized timely communication of orders and directed compliance measures. Additionally, questions on the interpretation of Section 260A (2) (a) were referred to a larger Bench for uniformity. The judgment aimed to streamline processes and ensure consistency in legal interpretations.</description>
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