https://www.taxtmi.com/caselaws?id=243023 The court dismissed the application for revival of appeals due to lack of approval from the Committee on Disputes (COD). The judgment emphasized the impact of a Supreme Court order declaring the COD mechanism obsolete and highlighted the significance of awaiting the Supreme Court's decision before pursuing revival of appeals dismissed by COD. Additionally, the court clarified a typographical error in meeting minutes, emphasizing the need for accuracy in administrative procedures to avoid confusion. The decision showcased a cautious approach linking revival possibilities to related Supreme Court cases, aligning legal proceedings with higher court directives and administrative protocols. en-us Thu, 16 Jan 2014 00:00:00 +0530 Sat, 25 Jan 2014 15:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243023 The court dismissed the application for revival of appeals due to lack of approval from the Committee on Disputes (COD). The judgment emphasized the impact of a Supreme Court order declaring the COD mechanism obsolete and highlighted the significance of awaiting the Supreme Court's decision before pursuing revival of appeals dismissed by COD. Additionally, the court clarified a typographical error in meeting minutes, emphasizing the need for accuracy in administrative procedures to avoid confusion. The decision showcased a cautious approach linking revival possibilities to related Supreme Court cases, aligning legal proceedings with higher court directives and administrative protocols. Case-Laws Income Tax Thu, 16 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243023