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2004 (8) TMI 37 - HC - Income TaxClearance from the High Powered Committee - frivolous litigation proposed by a department of the Government or a public sector undertaking - In the absence of a clearance by the High Powered Committee, the appeal is not required to be entertained at this stage and, therefore, we dismiss this appeal. However, it will be open for the appellant to file an application for revival of this appeal after clearance is obtained. The appeal is dismissed accordingly.
Issues:
- Dispute between two departments of the State/Union or Department of Government and a public sector undertaking - Role of High Powered Committee in resolving disputes before litigation Analysis: The judgment addresses a matter involving a dispute between two departments of the State/Union or Department of Government and a public sector undertaking. The court refers to the apex court's decision in Mahanagar Telephone Nigam Ltd. v. Chairman, CBDT, emphasizing the importance of avoiding litigation between government entities and public sector undertakings. The court highlights that courts are burdened with numerous cases, many of which involve government departments and public sector undertakings, leading to wastage of public money and time. The judgment stresses the need for coordination rather than confrontation between these entities, with the High Powered Committee playing a crucial role in resolving disputes and preventing frivolous litigation. The Committee's decisions are expected to be fair and honest, and parties are required to abide by them to maintain discipline and prevent unnecessary disputes from reaching the courts. The court rules that in the absence of clearance by the High Powered Committee, the appeal cannot be entertained at that stage. Therefore, the appeal is dismissed, but the appellant is given the option to file an application for revival of the appeal once clearance is obtained. This decision underscores the significance of the Committee's role in pre-litigation dispute resolution and the importance of following its decisions to avoid unnecessary legal proceedings and uphold public interest.
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