2013 (4) TMI 14

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....r Respondent : Mr. S. Sridhar JUDGMENT The revenue is on appeal aggrieved against the Order passed by the Tribunal dated 3.3.2010 in I.T.A.No.1192/Mds/09 in respect of the assessment year 2004-2005. 2. Brief facts are that the assessee is a Government Tamil Nadu Enterprise engaged with the main object of promotion of Industries in the State of Tamilnadu by participating in Equity. For the....

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....hether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in dismissing the revenue's appeal on the ground of not obtaining the Committee on Disputes (CoD) clearance when the appeal could have been adjudicated on merits?" 3. It is admitted by both sides that getting CoD clearance for filing appeal is no more required in view of the latest decision of ....