https://www.taxtmi.com/caselaws?id=6145 The court held that as clearance was not granted to the appellants, the proceedings could not continue. The judgment emphasized the importance of abiding by the High Powered Committee's decisions to prevent frivolous litigation and uphold the efficiency of the dispute resolution mechanism. The appeal was disposed of with a directive for the respondents to proceed with the order, while the appellants retained the right to pursue legal remedies if affected by the decision. en-us Fri, 07 May 2004 00:00:00 +0530 Wed, 22 Oct 2014 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6145 The court held that as clearance was not granted to the appellants, the proceedings could not continue. The judgment emphasized the importance of abiding by the High Powered Committee's decisions to prevent frivolous litigation and uphold the efficiency of the dispute resolution mechanism. The appeal was disposed of with a directive for the respondents to proceed with the order, while the appellants retained the right to pursue legal remedies if affected by the decision. Case-Laws Income Tax Fri, 07 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6145