2010 (1) TMI 747

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....he Respondent   JUDGEMENT   P.C.:-   1. Rule. With the consent of learned counsel, Rule is made returnable forthwith and on the request of the learned counsel, rule is taken up for final hearing.   2. An appeal was filed before the Income Tax Appellate Tribunal at Mumbai pertaining to assessment year 2003-04 by the petitioner against the order dated 8th March, 2009 ....

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....proval of the Committee on Disputes was required in order to prefer an appeal before the Income Tax Appellate Tribunal in a matter relating to an adjudication of a dispute relating to exaction of revenue under the Income Tax Act, 1961. Learned counsel appearing on behalf of the assessee has also adopted the same contention. In that view of the matter, the basis on which the Tribunal dismissed the ....

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....a is to consist of the Cabinet Secretary to the Union of India; the Chief Secretary of the State concerned; Secretaries of the concerned departments of the Union and the State and Chief Executive Officers of the concerned undertakings involved in the dispute. The Additional Solicitor General informed the Court that the curative petition filed by the Union of India against the judgment was disposed....