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    <description>Revisionary jurisdiction over an assessment alleged to be prejudicial to Revenue is discussed in the context of the twin conditions governing revision and the scope of revision in a limited-scrutiny assessment. The text records that the Supreme Court declined to entertain the Special Leave Petition after considering the High Court and Income Tax Appellate Tribunal orders. It does not provide the underlying reasoning, factual basis, or any further legal analysis of the revisionary conditions or limited-scrutiny scope.</description>
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