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2010 (1) TMI 747 - HC - Income TaxTribunal dismissed the appeal by its judgment on the ground that no approval was obtained of the Committee on Disputes constituted in pursuance to the judgment of the Supreme Court in ONGC V/s. Collector of Central Excise - revenue has stated before the Court that it was not and is not the contention of the revenue that the approval of the Committee on Disputes was required in order to prefer an appeal before the Income Tax Appellate Tribunal in a matter relating to an adjudication of a dispute relating to exaction of revenue under the Income Tax Act, 1961. assessee also adopted the same contention - Held that:- Additional Solicitor General states that the Union of India would be ready and willing to constitute a Committee to look into a dispute between the Central Government and State Government entities, on a case to case basis if so directed by the Court, but this would not be necessary in a matter such as the present, which relates to the adjudication of a dispute under the Income Tax Act, 1961, appeal was dismissed by the Tribunal was erroneous, order of the Tribunal set aside and restored to the file of the Tribunal for a decision on its merits.
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