Held that on appeal against the order of the Tribunal which allowed the assessee’s appeal on the ground that the issues involved were squarely covered by the judgment in the case of another assessee against which order the court dismissed the appeal filed by the Department (AY.2017-18)
PCIT v. Jayantibhai Virjibhai Babariya (2023)459 ITR 447 /(2024) 158 taxmann.com 545 (Guj)(HC)
S. 260A : Appeal-High Court-Judgement of earlier year is up held by High Court-No question of law.[S. 254(1)]