https://www.taxtmi.com/caselaws?id=394991 The Court overturned the dismissal of Revenue's appeals by the Income Tax Appellate Tribunal due to the absence of Committee on Dispute (CoD) approval, following the interpretation of a Supreme Court judgment that CoD approval is not mandatory for filing appeals. Previous judgments emphasizing CoD approval were reconsidered, highlighting inefficiencies. The Court deemed the Tribunal's dismissal unsustainable, setting aside the orders and remanding the appeals for re-decision on merit, as the requirement of CoD approval was considered obsolete based on the clarified stance. en-us Tue, 04 Feb 2020 00:00:00 +0530 Fri, 01 May 2020 12:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394991 The Court overturned the dismissal of Revenue's appeals by the Income Tax Appellate Tribunal due to the absence of Committee on Dispute (CoD) approval, following the interpretation of a Supreme Court judgment that CoD approval is not mandatory for filing appeals. Previous judgments emphasizing CoD approval were reconsidered, highlighting inefficiencies. The Court deemed the Tribunal's dismissal unsustainable, setting aside the orders and remanding the appeals for re-decision on merit, as the requirement of CoD approval was considered obsolete based on the clarified stance. Case-Laws Income Tax Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394991