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    <title>2021 (7) TMI 1306 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat High Court noted that a writ challenging the Income Tax Appellate Tribunal&#039;s common order dated 09.09.2020 had already been decided in an earlier petition on identical grounds. To avoid duplication and in view of the prior disposal, the present petition was dismissed in terms of the order dated 24.06.2021 in the earlier writ. The Court did not re-open the merits of the Tribunal&#039;s order and disposed of the matter by relying on the earlier determination.</description>
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      <description>The Gujarat High Court noted that a writ challenging the Income Tax Appellate Tribunal&#039;s common order dated 09.09.2020 had already been decided in an earlier petition on identical grounds. To avoid duplication and in view of the prior disposal, the present petition was dismissed in terms of the order dated 24.06.2021 in the earlier writ. The Court did not re-open the merits of the Tribunal&#039;s order and disposed of the matter by relying on the earlier determination.</description>
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