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    <title>2010 (1) TMI 747 - Bombay High Court</title>
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    <description>The High Court set aside the Tribunal&#039;s order dismissing the appeal due to lack of Committee on Disputes approval, restoring the appeal for a decision on its merits. The Court clarified that such approval was not required for appeals related to revenue adjudication under the Income Tax Act, 1961. The judgment emphasized the importance of ensuring a fair adjudication process without unnecessary procedural hindrances, ruling in favor of the appellant and directing that there would be no order as to costs.</description>
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      <description>The High Court set aside the Tribunal&#039;s order dismissing the appeal due to lack of Committee on Disputes approval, restoring the appeal for a decision on its merits. The Court clarified that such approval was not required for appeals related to revenue adjudication under the Income Tax Act, 1961. The judgment emphasized the importance of ensuring a fair adjudication process without unnecessary procedural hindrances, ruling in favor of the appellant and directing that there would be no order as to costs.</description>
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