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2020 (2) TMI 573 - HC - Income TaxSettlement of inter/intra government disputes - Mandation of obtaining COD (Committee on Disputes) approval - ITAT dismissed the revenue appeal - Whether COD’s approval is mandatory in cases where assessee is not P.S.U. but D.D.Os who are disbursing the payments to the employees and contractors are forced to deduct tax as per provisions of Chapter XVII-B of the Act? - HELD THAT:- Undoubtedly, the Constitution Bench of the Supreme Court in Electronics Corporation [2011 (2) TMI 3 - SUPREME COURT] reversed its earlier decision in ONGC’s case [1991 (10) TMI 58 - SUPREME COURT] and held that approval of the COD in terms of its earlier judgment was not required. Since the Supreme Court in Electronics Corporation (supra) has recalled its all earlier judgments whereby following the decision in ONGC’s case (supra) direction was issued to resort to mechanism of settlement of inter/intra government disputes by referring matter to Committee on disputes and the said committee was set up, therefore, the judgment in ONGC’s case (supra) no longer holds the field and it would be deemed that there was no requirement of COD approval for filing the appeal. The substantial question of law framed is thus, answered accordingly. Impugned order passed by the Tribunal dismissing the appeals only on the ground that there was no sanction from the COD, is unsustainable and is hereby set aside. The matter is remanded to the learned Tribunal to re-decide the appeals on merits in accordance with law.
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