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<h1>Revenue's Appeal Dismissed for Lack of COD Approval: Section 254(2) Option Available</h1> <h3>The Deputy Commissioner of Income Tax, Circle-1, Udupi. Versus M/s Syndicate Bank,</h3> The ITAT Bangalore dismissed the revenue's appeal against the CIT(A), Mangalore due to lack of approval from COD. The revenue may file under section ... - The Appellate Tribunal ITAT Bangalore dismissed the revenue's appeal against the order of the CIT(A), Mangalore as approval from COD was not obtained. The revenue can file an application under section 254(2) if permission is obtained from COD. The appeal was dismissed on 13th August, 2009.