9911796707
TMI Blog2014 (7) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... llenges the order dated 5.7.2013 passed by the Income Tax Appellate Tribunal (the Tribunal) dismissing the petitioner's Misc.Application under section 254 (2) of the Income Tax Act (the Act). By the aforesaid Misc.Application the petitioner-revenue sought to recall the order of the Tribunal dated 20.2.2008 passed in relation to A.Y.1996-97. 2. On 20.2.2008 the Tribunal dismissed the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tlived its utility and it must be done away with. 4. On the basis of the above decision in ELECTRONICS CORPORATION OF INDIA LTD the petitioner-revenue filed Misc. Application before the Tribunal on 6.12.2012 under section 254 (2) of the Act seeking a recall of the earlier order dated 20.2.2008. The basis of the above application is that no approval is required by the petitioner Revenue of the CO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her or not the petitioner had applied to the COD for seeking its approval before filing its appeal to the Tribunal relating to A.Y.1996-97. This was in view of the fact that the Tribunal in its order dated 20.2.2008 had recorded the fact that nothing was placed before them to demonstrate that the revenue had taken action for obtaining approval of the COD. 6. Mr.Suresh Kumar learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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