9911796707
TMI Blog2014 (7) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... m being very much in force at that time. The recall of its earlier orders in respect of ONGC by the Supreme Court in the case of ELECTRONICS CORPORATION OF INDIA LTD [2011 (2) TMI 3 - Supreme Court ] only does away with the practice in view of the changed circumstances. The necessity of obtaining approval from COD which was in practice at the relevant time cannot be done away with on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 008 passed in relation to A.Y.1996-97. 2. On 20.2.2008 the Tribunal dismissed the petitioner's appeal for A.Y.1996-97 recording as under : 3. Nothing was placed before us to demonstrate that what action the revenue took for obtaining the approval of COD. However, we may mention that in case the revenue desires to prosecute the appeal, it shall be free to move this Tribunal b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 20.2.2008. The basis of the above application is that no approval is required by the petitioner Revenue of the COD for the purposes of prosecuting its appeal before the Tribunal. 5. The Tribunal by the impugned order dated 5.7.2013 dismissed the petitioner's Misc.Application under section 254 (2) of the Act for recall of its order dated 20.2.2008. In the impugned order the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demonstrate that the revenue had taken action for obtaining approval of the COD. 6. Mr.Suresh Kumar learned counsel appearing for the revenue on instructions states that the Revenue had not made any application to obtain approval of the COD before it filed its appeal for A.Y.1996-98 to the Tribunal. This inspite of the COD mechanism being very much in force at that time. The recall o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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