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TMI Blog2014 (1) TMI 1238X X X X Extracts X X X X X X X X Extracts X X X X ..... yank Nagi, Advocate. ORDER C.M.No.16294/2012 in ITA No.84/2008 C.M.No.9561/2012 in ITA No.85/2008 This is an application for revival of the appeal, which was dismissed/disposed of by order dated 6th May, 2009 for want of approval from the Committee on Disputes (COD). The applicant, Commissioner of Income Tax (LTU) has filed the application for revival in view of the order dated 17th February, 2011 passed by the Supreme Court in Civil Appeal No.1883/2011, Electronic Corporation India Ltd. Vs. Union of India and Others. By this order, it was held that mechanism of COD device has outlived its utility and the scenario has changed and, therefore, directions issued by the Supreme Court in earlier orders, stand recalled. 2. The resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor Undertakings/Departments have filed petitions in the High Courts. In an isolated case, a Special Leave Petition (SLP) has also been filed in the Hon?ble Supreme Court by an organisation against the High Court decision seeking clarification of the Order dated 17.2.2011 of the Hon?ble Supreme Court, although the High Court had declined to re-open the case. 3. Since the matter has been agitated before the Hon?ble Supreme Court in one case and decision on the same is pending, following interim directions are issued, with the approval of the competent authority, for strict compliance: (I) No Ministry/Department of Public Sector Undertaking under them may re-open those cases in which clear decision has been issued by the CoD prior to 17.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad disposed of the two appeals of the respondent-assessee relating to assessment years 2001-02 and 2002-03 by a common order dated 9th March, 2007. The appeals filed by the Revenue were numbered as ITA 4740/Del/2004 (Assessment Year 2001-02) and ITA 4741/Del/2004 (Assessment Year 2002-03). The said two appeal numbers were specifically mentioned in the minutes of the meeting dated 19th June, 2008. 6. The said items were again taken up for consideration in the meeting held on 16th October, 2008 and permission sought by the Revenue was declined. However, in the minutes of the meeting dated 16th October, 2008, there is an apparent error as both the items 1 and 2 have been referred to as ITA 4740/Del/2004 relating to assessment year 2001-02. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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