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    <description>The court set aside the order dismissing the Revision under Section 264 of the Income Tax Act, remitting the matter to the Principal Commissioner for reconsideration within 30 days. The court directed all issues, including non-service of notices and jurisdictional concerns, to be addressed in the reconsideration process. The petitioner&#039;s challenge was successful, and the case was disposed of without costs.</description>
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      <description>The court set aside the order dismissing the Revision under Section 264 of the Income Tax Act, remitting the matter to the Principal Commissioner for reconsideration within 30 days. The court directed all issues, including non-service of notices and jurisdictional concerns, to be addressed in the reconsideration process. The petitioner&#039;s challenge was successful, and the case was disposed of without costs.</description>
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