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    <description>The Gujarat HC dismissed Revenue&#039;s appeal against ITAT&#039;s judgment, which remanded proceedings to CIT (Appeals) due to an ex parte appeal order. HC noted Tribunal should have imposed costs on assessee for seriousness in assessment. Appeal not entertained as no legal question arose, but Tribunal advised to consider observations in the future.</description>
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      <description>The Gujarat HC dismissed Revenue&#039;s appeal against ITAT&#039;s judgment, which remanded proceedings to CIT (Appeals) due to an ex parte appeal order. HC noted Tribunal should have imposed costs on assessee for seriousness in assessment. Appeal not entertained as no legal question arose, but Tribunal advised to consider observations in the future.</description>
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