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TMI Blog2009 (1) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... Som with Md. Nizanuddin for the respondent. JUDGMENT 1. The court : This writ petition has been filed by the Kolkata Port Trust seeking a direction upon the Revenue to modify the assessment for the assessment years 2003-04, 2004-05 and 2005-06 ("the said assessment years" for short) and to deal with and dispose of by appropriate orders the applications made by the petitioner under section 154 of the Income-tax Act 1961 (hereinafter referred to as "the Act"), for the said assessment years and to amend the assessments for the said assessment years in accordance with the amended provisions of section 43(6) of the said Act after the insertion of Explanation 6. Prayer has been made for a direction upon the respondents directing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion claimed for the assessment years in question. It has been submitted that the judgment passed by the apex court in Mahanagar Telephone Nigam Ltd. [2004] 267 ITR 647 was moved against the show-cause notice. With regard to the judgment in the case of CIT v. Delhi Tourism and Transportation Development Corporation Ltd. [2005] 274 ITR 35 (Delhi) it has been submitted that it does not appear from the facts whether an application seeking permission was before the High Powered Committee. 4. Heard the learned advocates for the parties. In Mahanagar Telephone Nigam Ltd. [2004] 267 ITR 647, 653 : "The mechanism set up by this court is not, as suggested by Mr. Andhyarujina, only to conciliate between Government Departments It is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the Central Government and the public sector undertakings is not to be resorted to without the matter being examined by a high powered Committee of Secretaries and with its clearance." Therefore, since I find that clearance by the said Committee is the sine qua non or obligatory before proceeding with a matter in a court of law and in its absence proceedings cannot be proceeded with and as I find that by letter dated January 2, 2009, the petitioner has prayed the matter before the High Powered Committee for grant of necessary clearance for pursuing the matter before the High Court at Calcutta no order is passed on this writ petition. Hence, the writ petition is dismissed. However, the petitioner is at liberty to file application for revi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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