2013 (4) TMI 14

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....NT 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 assessment year, the assessing Officer mad....

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....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 the Honourable Supreme Court reported in 2011(3....