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    <title>2021 (7) TMI 182 - ITAT DEHRADUN</title>
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    <description>The Tribunal allowed the Assessee&#039;s appeal challenging separate orders dismissing the appeal on grounds of non-maintainability. The Tribunal held that the consortium agreement between the Assessee and another entity did not constitute an Association of Persons (AOP), consistent with previous decisions. The appeal was allowed based on the consistent view taken in earlier cases, overturning the dismissal by the Ld. CIT (A) due to lack of an impugned order against the Assessee.</description>
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      <description>The Tribunal allowed the Assessee&#039;s appeal challenging separate orders dismissing the appeal on grounds of non-maintainability. The Tribunal held that the consortium agreement between the Assessee and another entity did not constitute an Association of Persons (AOP), consistent with previous decisions. The appeal was allowed based on the consistent view taken in earlier cases, overturning the dismissal by the Ld. CIT (A) due to lack of an impugned order against the Assessee.</description>
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