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    <description>The HC of Allahabad dismissed an appeal under Section 260A of the Income Tax Act, 1961, as the tax liability was below Rs. 1 crore, aligning with an exception in Circular No.5/2024. The Tribunal&#039;s order quashing the Section 263 order was non-appealable, rendering the revenue&#039;s appeal non-maintainable and dismissed.</description>
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