https://www.taxtmi.com/caselaws?id=327307 The appeal challenging the Tribunal's order from 2013 was dismissed for Assessment Year 2000-01. The Respondent's appeal was rejected in 2013 as time-barred under Section 254(2) of the Act. The Court emphasized the failure to seek COD approval and dismissed Revenue's claim that the order was under a different section. The Court found no substantial question of law and dismissed the appeal, noting that the issue was not raised before the Tribunal, making the appeal not maintainable. en-us Wed, 06 Jan 2016 00:00:00 +0530 Mon, 09 May 2016 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327307 The appeal challenging the Tribunal's order from 2013 was dismissed for Assessment Year 2000-01. The Respondent's appeal was rejected in 2013 as time-barred under Section 254(2) of the Act. The Court emphasized the failure to seek COD approval and dismissed Revenue's claim that the order was under a different section. The Court found no substantial question of law and dismissed the appeal, noting that the issue was not raised before the Tribunal, making the appeal not maintainable. Case-Laws Income Tax Wed, 06 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327307