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    <title>2006 (11) TMI 111 - DELHI HIGH COURT</title>
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    <description>The High Court dismissed the writ petition challenging an order requiring audit of accounts of the Delhi Development Authority (&quot;DDA&quot;) under the Income Tax Act, 1961. The court held that COD clearance is mandatory for disputes between government departments and bodies, including for filing petitions in court by government bodies or PSUs. As the petitioner did not seek COD permission within a month of filing the petition, the court dismissed the petition without costs, allowing the petitioner to approach the Committee on Disputes for resolution.</description>
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      <description>The High Court dismissed the writ petition challenging an order requiring audit of accounts of the Delhi Development Authority (&quot;DDA&quot;) under the Income Tax Act, 1961. The court held that COD clearance is mandatory for disputes between government departments and bodies, including for filing petitions in court by government bodies or PSUs. As the petitioner did not seek COD permission within a month of filing the petition, the court dismissed the petition without costs, allowing the petitioner to approach the Committee on Disputes for resolution.</description>
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