9911796707
TMI Blog2007 (7) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... on by the Commissioner under section 263, the date of dispatch of the order had to be taken into account and setting aside the revision proceedings of the Commissioner of Income-tax under section 263?" The present tax cases are filed against a public sector undertaking. When the matter came up on June 18, 2007, standing counsel appearing for the Revenue requested for adjournment to find out whether the Revenue had obtained clearance from the High Powered Committee for prosecuting the present appeals. Hence the matter was adjourned and taken up today. Even today, counsel is unable to state whether the Revenue has filed necessary application for obtaining clearance from the High Powered Committee, or not. The Supreme Court, in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s disputes do not come before courts without clearance from the High Powered Committee. If it can, the High Powered Committee will resolve the dispute. If the dispute is not resolved the Committee would undoubtedly give clearance. However, there could also be frivolous litigation proposed by a Department of the Government or a public sector undertaking. This could be prevented by the High Powered Committee. In such cases, there is no question of resolving the dispute. The Committee only has to refuse permission to litigate. No right of the Department/public sector undertaking is affected in such a case. The litigation being of a frivolous nature must not be brought to court. To be remembered that in almost all cases one or the other party w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... what is to happen if clearance is not given by the Committee. It is set out that in the absence of clearance the proceedings must not be proceeded with. This position is further clarified in Chief Conservator of Forests' case [2003] 3 SCC 472 where again this court has held that the decision taken by such a Committee is binding on all Departments concerned and it is the stand of the Government. In view of this settled law, which is binding on us, we hold that as clearance has not been given to the appellants these proceedings cannot be proceeded with. The High Court was wrong in dealing with the merits of the matter. We, therefore, do not examine whether the High Court was right on the merits. The appeal accordingly stands disposed of wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
