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2009 (4) TMI 416 - HC - Income TaxCompetency of appeal - Whether on the facts and in the circumstances of the case, the Tribunal is justified in law in cancelling the order of the Commissioner of Income-tax under section 263 of the Income-tax Act is valid ? Held that- the appellant being the Income tax department and the respondent being a State Owned Corporation, before filing an appeal against the respondent, the appellant ought to have obtained clearance from the committee on disputes. Since this had not been done, the appeal was not maintainable.
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