2009 (4) TMI 416

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.... was delivered by 1. K. Raviraja Pandian J.-This appeal is filed by the Revenue against the order of the Income-tax Appellate Tribunal "B" Bench, Chennai dated April 29, 2005 passed in I. T. A. No. 257/Mds/2001. 2. The respondent/assessee is the Tamilnadu Industrial Investment Corporation Limited and is owned by the Government of Tamilnadu. The respondent is an assessee under the appellant. ....

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.... order cannot be contested in appeal as it is beyond jurisdiction. No reference is called for in this regard. The assessee carried the matter on further appeal before the Tribunal. The Tribunal allowed the appeal of the assessee. Aggrieved by the same, the Revenue is on appeal before us by formulating the following substantial question of law : "Whether on the facts and in the circumstances of ....

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....up governmental committee to resolve the dispute between the intragovernmental or intergovernmental disputes involving Government Departments or Government owned companies of the Central and State Governments, rather than adjudicating the same before courts of law, and having regard to the facts of the particular case, that the matter was pending since 1990 and considering the nature of the contro....

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....t and every Tribunal where such a dispute is raised hereafter to demand a clearance from the committee in case it has not been so pleaded and in the absence of the clearance, the proceedings would not be proceeded with.  The same has been reiterated in the latest decision of the Supreme Court in the case of CIT v. Oriental Insurance Co. Ltd. [2008] 304 ITR 55 (SC) ; [2008] 11 RC 236 in Civil ....