2007 (7) TMI 207

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....s right in holding that for the purpose of computation of limitation to pass order of revision by the Commissioner under section 263, the date of dispatch of the order had to be taken into account and setting aside the revision proceedings of the Commissioner of Income-tax under section 263?" The present tax cases are filed against a public sector undertaking. When the matter came up on June 18, 2007, standing counsel appearing for the Revenue requested for adjournment to find out whether the Revenue had obtained clearance from the High Powered Committee for prosecuting the present appeals. Hence the matter was adjourned and taken up today. Even today, counsel is unable to state whether the Revenue has filed necessary application for obt....

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....iliate between Government Departments. It is also set up for purposes of ensuring that frivolous disputes do not come before courts without clearance from the High Powered Committee. If it can, the High Powered Committee will resolve the dispute. If the dispute is not resolved the Committee would undoubtedly give clearance. However, there could also be frivolous litigation proposed by a Department of the Government or a public sector undertaking. This could be prevented by the High Powered Committee. In such cases, there is no question of resolving the dispute. The Committee only has to refuse permission to litigate. No right of the Department/public sector undertaking is affected in such a case. The litigation being of a frivolous nature m....