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TMI Blog2013 (1) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... ll case in which the Committee of Disputes had declined permission to prefer appeal/legal proceedings, during the period from 1994 onwards, can now be reopened. The matters which have been considered and decided by the Committee of Disputes and permission specifically denied cannot be reopened in the manner suggested and submitted. The matter is remitted back to the concerned Divisional Bench for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner) that the Hon ble Supreme Court in ECIL s case (supra) has observed that the mechanism of obtaining COD permission has outlived its utility. This observation of the Hon ble Apex Court, in our opinion, indicates that though in its initial period the said mechanism had been useful and catering to the needs of all concerned, but subsequently, it has lost its value and significance owing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which have been recalled. Considering the same, the contentions sought to be raised on behalf of the assessee are not sustainable. Once it is apparent that merely on the ground of refusal of the permission by the Committee on Disputes, the appeal could not have been dismissed and yet the appeal was dismissed solely on the said ground, as rightly pointed out on behalf of the department, such an or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the High Court of Delhi in the matter of Commissioner of Income Tax v. Gas Authority of India Ltd., C.M. No. 21493/2011 and the High Court vide its order dated 13-2-2012 have answered the issue as under :- We are not inclined to accept the contention of the Revenue. The Supreme Court in Electronics Corporation of India Ltd. (supra) has held that the Committee of Disputes as a mechanism, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in which the Committee of Disputes had declined permission to prefer appeal/legal proceedings, during the period from 1994 onwards, can now be reopened. The matters which have been considered and decided by the Committee of Disputes and permission specifically denied cannot be reopened in the manner suggested and submitted . 3. On reading of the above, it is evident that the question raised by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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