2018 (2) TMI 1163 - SC - Income Tax

Purpose of setting up High Power Committee appellant - CIT, Delhi has been directed to approach the High Powered Committee for permission/clearance of Committee on Disputes for filing appeal by relying upon a decision of this Court in the case of Oil & Natural Gas Commission v. CCE (1994 (1) TMI 88 - SUPREME COURT OF INDIA). Learned senior counsel has invited our attention to the Constitution Bench judgment of this Court in the case of Electronics Corporation of India Ltd. v. Union of India (1994 (1) TMI 88 - SUPREME COURT OF INDIA) wherein held that the mechanism for approaching the High Powered Committee later on called as Committee of Secretaries and finally termed as Committee on Disputes has outlived its utility and therefore, orders in the case of Oil and Natural Gas Commission s case supra has been recalled. Held that - We set aside the impugned order and remand the matter to the High Court for deciding the appeal on merits in accordance with law. Thus, the appeal succeeds and is allowed.

Summary

The Supreme Court allowed the appeal filed by the Commissioner of Income Tax, Delhi, directing the High Court to decide the appeal on merits in accordance with the law. The Court referred to the case of Oil & Natural Gas Commission and the judgment in Electronics Corporation of India Ltd. v. Union of India. The mechanism for approaching the High Powered Committee has been deemed obsolete. The appeal succeeded and was allowed.