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    <description>The Court dismissed the writ petition challenging the Income Tax Appellate Tribunal&#039;s order recalling an earlier decision for the assessment year 2006-07. The Tribunal&#039;s decision to allow a fresh hearing beyond the prescribed time limit was upheld, emphasizing the principles of natural justice. The Court found no prejudice to the revenue and declined to award costs, affirming the Tribunal&#039;s authority to recall orders within a reasonable timeframe.</description>
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      <description>The Court dismissed the writ petition challenging the Income Tax Appellate Tribunal&#039;s order recalling an earlier decision for the assessment year 2006-07. The Tribunal&#039;s decision to allow a fresh hearing beyond the prescribed time limit was upheld, emphasizing the principles of natural justice. The Court found no prejudice to the revenue and declined to award costs, affirming the Tribunal&#039;s authority to recall orders within a reasonable timeframe.</description>
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