TMI Blog2013 (4) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... was not obtained by the Revenue before filing the appeal - Held that:- It is admitted by both sides that getting CoD clearance for filing appeal is no more required in view of the latest decision of in the case of Electronic corporation of India Vs. Union of India and others [2011 (2) TMI 3 - SUPREME COURT]. Thus the order passed by the Tribunal is set aside and the matter is remitted back to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u Infotech Fund as there was absence of any evidence to prove the allowance and also made a disallowance under Section 14A. Aggrieved by the same, the assessee filed an appeal before the Commissioner of Income Tax (Apepals), who allowed the appeal in favour of the assessee. The revenue filed appeal before the Tribunal aggrieved against the Order passed by the First Appellate authority. The Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India and others. 4. In view of the above said decision of the Apex Court, we hold that getting clearance from the Committee of Disputes is no more required in this case and consequently the Tribunal has to pass the orders only on merits after hearing both sides. Accordingly, the order passed by the Tribunal is set aside and the matter is remitted back to the Tribunal to hear the matter on meri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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