Upholding a similar issue by HC in earlier assessment years isn't a good argument to dismiss an appe

IT: Where assessee challenged maintainability of appeal filed by revenue against deletion of addition made under section 68 contending that order of Tribunal on said issue in earlier assessment years had been upheld by High Court, in view of fact that Court did not have occasion to consider orders of Tribunal in those years, assessee's objection was to be set aside and appeal was to be admitted for disposal on merits