https://www.taxtmi.com/circulars?id=11849 The Cabinet Secretariat's clarification has wound up the Committee on Disputes and removed the requirement to obtain COD clearance before approaching courts or tribunals. Field formations must prioritise revival of cases dismissed for want of COD clearance, and Chief Commissioners/Directors must report identified cases, their statuses, and any revival petitions filed, or submit a nil report where no such pendency exists. en-us Tue, 25 Sep 2012 00:00:00 +0530 Sat, 29 Sep 2012 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11849 The Cabinet Secretariat's clarification has wound up the Committee on Disputes and removed the requirement to obtain COD clearance before approaching courts or tribunals. Field formations must prioritise revival of cases dismissed for want of COD clearance, and Chief Commissioners/Directors must report identified cases, their statuses, and any revival petitions filed, or submit a nil report where no such pendency exists. Circulars Income Tax Tue, 25 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11849