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2005 (11) TMI 31 - HC - Income TaxApplicability of the provisions of section 195 - The petitioner obtained a stay of collection of disputed tax and interest on February 14, 2003, from the Tribunal subject to certain conditions. The appeals were heard by the Appellate Tribunal and the arguments were concluded on both the sides on January 5, 2004. The parties were directed to file written submissions, which they did. The Tribunal instead of pronouncing the orders on the merits reopened the appeals as part-heard for the purpose of considering the issue as to whether the petitioner required the permission of the "Committee of Disputes". That after hearing the parties, the Appellate Tribunal held that the matter has to be referred to the Committee of Disputes and accordingly dismissed the stay petitions in limine with the further observation that the appeals preferred by the petitioner cannot be admitted - The view taken by the Appellate Tribunal is vitiated by errors apparent on the face of the record. The Tribunal misdirected itself in applying the decisions of the Supreme Court in ONGC cases. The Tribunal committed a grave error in passing the impugned order instead of disposing of the appeals on the merits. The impugned order is unsustainable in law and the same is accordingly quashed
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