https://www.taxtmi.com/caselaws?id=33172 The Gujarat High Court quashed the Tribunal's order, restoring the appeals filed by both the assessee and the revenue for fresh hearing on merits. The Court held that the Tribunal exceeded its jurisdiction by requiring COD approval and dismissing the appeals on that ground. The statutory right to appeal under the Income-tax Act cannot be curtailed by the Tribunal's erroneous assumption of powers. The appeals were remanded to the Tribunal for a decision on merits in accordance with the law. en-us Thu, 19 Feb 2009 00:00:00 +0530 Sat, 25 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33172 The Gujarat High Court quashed the Tribunal's order, restoring the appeals filed by both the assessee and the revenue for fresh hearing on merits. The Court held that the Tribunal exceeded its jurisdiction by requiring COD approval and dismissing the appeals on that ground. The statutory right to appeal under the Income-tax Act cannot be curtailed by the Tribunal's erroneous assumption of powers. The appeals were remanded to the Tribunal for a decision on merits in accordance with the law. Case-Laws Income Tax Thu, 19 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33172