TMI Blog2010 (5) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... ER K. D. RANJAN, AM : This appeal by the Revenue for assessment year 2006-07 arises out of the order of the ld. CIT (Appeals)-XIX, New Delhi. 2. The grounds of appeal, raised by the Revenue, are reproduced as under :- (1) On the facts and in the circumstances of the case, the ld. CIT (Appeals) has erred in allowing the claim of bad debts amounting to ₹ 63,64,547/- especially whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . From the perusal of the records, we find that the Revenue not has obtained COD approval for agitating the matter before the Tribunal. Hon'ble Supreme Court in the case of Oil Natural Gas Commission Vs. Collector of Central Excise (1992) 104 CTR 31 (SC) held that no litigation between the Government and Government undertakings can proceed before any Court or Tribunal without the approval of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c sector undertaking fight a litigation in a court of law. Such a course is detrimental to public interest as it entails avoidable wastage of public money and time. These are all limbs of the Govt. and must act in co-ordination and not confrontation. The mechanism set up by this court is not, as suggested by Mr. Andhyarujina, only to conciliate between Govt. Departments. It is also set up for purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the high-powered committee. Dis-satisfied party will always claim that its rights are affected, when in fact, no right is affected. The committee is constituted of highly placed officers of the Govt., who do nothave an interest, it is thus expected that their decision will be fair and honest. Even if the Department / Public Sector Undertaking finds the decision unpalatable, discipl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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