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    <description>Revenue&#039;s appeal under Section 260A was dismissed because the issue was already covered by the Court&#039;s earlier decision in the assessee&#039;s own case, and the filing was marked by inordinate unexplained delay. The Court also noted that the challenged order had been relied on and followed in a later assessment year, while no appeal had been filed by the revenue against the relevant Tribunal order at the earlier stage.</description>
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      <description>Revenue&#039;s appeal under Section 260A was dismissed because the issue was already covered by the Court&#039;s earlier decision in the assessee&#039;s own case, and the filing was marked by inordinate unexplained delay. The Court also noted that the challenged order had been relied on and followed in a later assessment year, while no appeal had been filed by the revenue against the relevant Tribunal order at the earlier stage.</description>
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