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    <description>The appeals were allowed, and the civil court&#039;s decree in favor of M/s. Bansal Commodities was set aside due to the bar under Section 293 of the Income Tax Act. The court granted liberty to M/s. Bansal Commodities to seek revival of their previously disposed writ petition before the High Court for an expeditious decision on the merits.</description>
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      <description>The appeals were allowed, and the civil court&#039;s decree in favor of M/s. Bansal Commodities was set aside due to the bar under Section 293 of the Income Tax Act. The court granted liberty to M/s. Bansal Commodities to seek revival of their previously disposed writ petition before the High Court for an expeditious decision on the merits.</description>
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