https://www.taxtmi.com/caselaws?id=4695 The High Court held that appeals involving insurance companies assessed under the Income Tax Act must be referred to the Committee of Disputes within a month, as per a Supreme Court order. The Supreme Court clarified that all courts and tribunals must obtain COD clearance before proceeding with disputes, and any filings without clearance should be referred to the COD within a month. The Court emphasized the need for urgency in approaching the COD to prevent unnecessary backlog of appeals. Appeals were allowed based on COD permission, with belated cases to be considered on their merits. en-us Fri, 18 Jul 2008 00:00:00 +0530 Sat, 06 May 2017 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4695 The High Court held that appeals involving insurance companies assessed under the Income Tax Act must be referred to the Committee of Disputes within a month, as per a Supreme Court order. The Supreme Court clarified that all courts and tribunals must obtain COD clearance before proceeding with disputes, and any filings without clearance should be referred to the COD within a month. The Court emphasized the need for urgency in approaching the COD to prevent unnecessary backlog of appeals. Appeals were allowed based on COD permission, with belated cases to be considered on their merits. Case-Laws Income Tax Fri, 18 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4695