In the result, captioned appeals of the Assessee in ITA No
Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]
260A. (4) Where the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the order of the Appellate Tribunal, as the case may be, referred to in sub- section (1) is not in conformity with the final decision on the question of law in the other case, as and when such order is received, the Principal Commissioner