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2013 (11) TMI 17 - HC - Income TaxScope of Committee of Disputes - Held that:- The Committee of Disputes was only to decide, whether or not government authority/public sector undertaking should be permitted to proceed with the appellate proceedings - the Revenue had sought permission, but the same was declined in November, 2009 - The decision taken by the Committee of Disputes dated 12th November, 2009, is not undone and has not become a nullity - If the contention of the Revenue is accepted, then in all case in which the Committee of Disputes had declined permission to prefer appeal/legal proceedings, during the period from 1994 onwards, can now be reopened - The matters which have been considered and decided by the Committee of Disputes and permission specifically denied cannot be reopened – Decided against Revenue.
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