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    <description>The Tax Appeal under Section 260-A of the Income Tax Act, 1961 was dismissed by the High Court due to the issue being covered by a previous order. However, the appellant was given the option to revive the appeal if the Supreme Court reverses the judgment in a related case. The appellant was granted three months from the date of the Supreme Court&#039;s decision to file for revival. This decision was made due to the small disputed amount involved in the case, leaving the possibility open for revival based on the Supreme Court&#039;s ruling.</description>
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