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    <description>The High Court dismissed the appeal under section 260A of the Income-tax Act, 1961, brought by the Revenue against the Tribunal&#039;s decision to rectify the main order due to improper service of notice to the assessee. The Court upheld the Tribunal&#039;s ruling, emphasizing the importance of fair procedures and ensuring proper notice to the parties involved. It was concluded that there was no substantial question of law in the appeal, highlighting the need for both parties to have a fair hearing before a final decision is made.</description>
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