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2020 (5) TMI 24 - HC - Income TaxDismissal of appeal filed by the Revenue - non obtaining approval of the committee on dispute constituted by the Central Govt. - HELD THAT:- A similar question had come up for consideration before this Court in Northern Coal Fields Limited [2020 (2) TMI 573 - MADHYA PRADESH HIGH COURT] wherein, the Bench considered the law laid down by the Supreme Court in Electronics Corporation of India Limited vs. Union of India and others [2007 (7) TMI 354 - SUPREME COURT] in which it was held that approval of the CoD in terms of its earlier judgment was not required - Impugned orders passed by the Tribunal dismissing the appeals only on the ground that there was no clearance of the CoD, are unsustainable and the same are hereby set aside.
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