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2021 (7) TMI 1306 - GUJARAT HIGH COURTRectification u/s 254 - non maintainability of appeal on low tax effect - HELD THAT:- As noted that this bench had an occasion to deal with the common order [2021 (6) TMI 1065 - GUJARAT HIGH COURT] passed by the Income Tax Appellate Tribunal and the Court has dismissed the said petition by passing the detailed order. In order to avoid duplication of the order, the present petition is dismissed in terms of the said order. This petition stands dismissed accordingly.
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