2012 (1) TMI 214

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..... the revenue. The revenue has pleaded that its appeal was dismissed by the ITAT for want of COD approval. The ITAT has passed the order on 27th September, 2010 whereby it gave a liberty to the revenue that in the event, it got the approval from COD, then it will get its appeal revived. The revenue had pleaded the Hon'ble Supreme Court in its order dated 17.2.2011 passed in the case of Electrici .....

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..... rder dated 17.2.2011 has dissolved the mechanism of COD, therefore, revenue cannot get such approval. In these situations, its appeal deserves to be decided on merit. We recall our order dated 27th September, 2010 and direct the Registry to restore the appeal bearing ITA No. 3557/Del/2010 and Cross-Objection No.291/Del/2010 for assessment year 2007-08 to their original number. The registry shall f .....

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