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    <description>The Supreme Court reevaluated its previous order based on subsequent developments and legal considerations. It decided not to give effect to the order dictated on 25.09.2019 due to a letter from the Dy. Director of Income Tax (SCC) on 10.12.2018, which stated that the cases did not fall within the scope of Circular No.3/2018 of CBDT. Consequently, all matters were listed for further hearing on merits, emphasizing a comprehensive assessment of the legal issues involved.</description>
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