Dismissal of Appeal for Lack of Merit; Relief Granted to Assessee; No Costs Awarded

The Bombay HC dismissed the appeal as it was not against the order in favor of the assessee but certain observations. The final order granted relief to the assessee, making the appeal not maintainable. No costs were awarded.

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The Bombay High Court dismissed the appeal as it was not directed against the order in favor of the assessee but certain observations and findings. The court found that the final order granted relief to the assessee and therefore the appeal was not maintainable. No costs were awarded.

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