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    <description>The Miscellaneous Application under Section 158A(b) of the Income Tax Act, 1961, was allowed by the Tribunal, permitting the revenue to file an appeal post the decision in the pending appeal for a previous assessment year. The respondent/assessee consented to this approach, acknowledging the identical legal question in both cases. The decision, based on Section 158AB and Rule 16, was made without costs imposed on either party, effectively putting the current proceedings in abeyance until the resolution of the related case.</description>
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