https://www.taxtmi.com/caselaws?id=182412 The Court dismissed the petitioner's challenge to the Income Tax Appellate Tribunal's order seeking recall of an order related to A.Y. 1996-97. The Tribunal had previously dismissed the petitioner's appeal for that assessment year due to the lack of approval from the Committee on Disputes (COD). Despite the petitioner's reliance on a Supreme Court decision stating COD approval was no longer required, the Court held that the practice in place at the time must be followed. Emphasizing the importance of procedural requirements, the Court upheld the dismissal of the petition, highlighting the need to comply with relevant procedures despite changes in the legal landscape. en-us Wed, 23 Jul 2014 00:00:00 +0530 Mon, 09 May 2016 23:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182412 The Court dismissed the petitioner's challenge to the Income Tax Appellate Tribunal's order seeking recall of an order related to A.Y. 1996-97. The Tribunal had previously dismissed the petitioner's appeal for that assessment year due to the lack of approval from the Committee on Disputes (COD). Despite the petitioner's reliance on a Supreme Court decision stating COD approval was no longer required, the Court held that the practice in place at the time must be followed. Emphasizing the importance of procedural requirements, the Court upheld the dismissal of the petition, highlighting the need to comply with relevant procedures despite changes in the legal landscape. Case-Laws Income Tax Wed, 23 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182412