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    <description>The court dismissed the petitions, upholding the Department&#039;s contention that the Commissioner lacked jurisdiction to revise the assessment orders under section 33A(2) due to the appeals made to the Tribunal. The court emphasized that the finality of the Tribunal&#039;s order barred the Commissioner from exercising revisional jurisdiction.</description>
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      <description>The court dismissed the petitions, upholding the Department&#039;s contention that the Commissioner lacked jurisdiction to revise the assessment orders under section 33A(2) due to the appeals made to the Tribunal. The court emphasized that the finality of the Tribunal&#039;s order barred the Commissioner from exercising revisional jurisdiction.</description>
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