Committee authorisation for appeal was mandatory, so the Revenue's appeal failed for lack of valid approval.

Revenue's appeal was held not maintainable because the record did not show the Committee's authorisation to pursue the appellate remedy. The authorisation requirement had already come into force, and the defect was not cured before the appeal was pressed. As a result, the request for additional time was rejected and the appeal was dismissed in favour of the assessee.

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Issues: Whether the Revenue's appeal was maintainable in the absence of authorisation by the Committee.

Analysis: The appeal record did not disclose any authorisation by the Committee to pursue the appellate remedy. The requirement that the Committee must authorise filing of the appeal had already come into force, and the defect was not cured. In these circumstances, the belated request for time was not accepted.

Conclusion: The appeal was held not maintainable for want of Committee authorisation and was dismissed, in favour of the assessee.

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