https://www.taxtmi.com/caselaws?id=34173 The court held that the Income-tax Appellate Tribunal (ITAT) exceeded its jurisdiction by dismissing appeals for lack of approval from the Committee of Disputes (COD). The court emphasized that the ITAT can only exercise powers explicitly conferred by statute and that the requirement for COD approval does not apply to disputes involving state government undertakings and central government departments. The court quashed the ITAT's order, directing a fresh consideration of the appeals on their merits. en-us Thu, 19 Feb 2009 00:00:00 +0530 Tue, 21 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34173 The court held that the Income-tax Appellate Tribunal (ITAT) exceeded its jurisdiction by dismissing appeals for lack of approval from the Committee of Disputes (COD). The court emphasized that the ITAT can only exercise powers explicitly conferred by statute and that the requirement for COD approval does not apply to disputes involving state government undertakings and central government departments. The court quashed the ITAT's order, directing a fresh consideration of the appeals on their merits. Case-Laws Income Tax Thu, 19 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34173