2021 (7) TMI 1306 - HC - Income Tax

Rectification u/s 254 - non maintainability of appeal on low tax effect - HELD THAT - As noted that this bench had an occasion to deal with the common order 2021 (6) TMI 1065 - GUJARAT HIGH COURT passed by the Income Tax Appellate Tribunal and the Court has dismissed the said petition by passing the detailed order. In order to avoid duplication of the order, the present petition is dismissed in terms of the said order. This petition stands dismissed accordingly.

Summary

The High Court of Gujarat dismissed a petition filed by the Principal Commissioner of Income Tax seeking to quash an order passed by the Income Tax Appellate Tribunal. The petition was dismissed in line with a previous detailed order issued by the Court in a related matter.