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    <description>The Supreme Court examined the issues related to oral arguments and the powers of the Commissioner (Appeals) under the Income Tax Act, 1961. The Court allowed the appellant to address the raised questions and granted permission to file a review application within two weeks. All questions from the appeal were kept open for future consideration, ensuring fairness. The Civil Appeal was disposed of with these directions, providing clarity and leaving room for further legal actions based on the issues raised.</description>
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