(R.K. Agrawal and Abhay Manohar Sapre, JJ.)
Commissioner of Income Tax-XVII, Delhi _____________ Appellant
v.
M/s. Doordarshan Commercial Services ______________ Respondent
Civil Appeal No. 5932 of 2010, decided on February 7, 2018
With
SLP (Civil) Nos. 3320-3321 of 2011
The Order of the court was delivered by
Order
Civil Appeal No. 5932 of 2010
1. Heard the learned senior counsel appearing on behalf of the appellant and perused the impugned judgment and order dated 13th November, 2006 passed by the High Court of Delhi whereby the appeal has been dismissed. In this matter the appellant-Commissioner of Income Tax, Delhi has been directed to approach the High Powered Committee for permission/clearance of Committee on Disputes for filing appeal by relying upon a decision of this Court in the case of Oil & Natural Gas Commission v. CCE (1994) 116 CTR (SC) 643 : 1994 (70) ELT 45.
2. Learned senior counsel has invited our attention to the Constitution Bench judgment of this Court in the case of Electronics Corporation of India Ltd. v. Union of India reported in 2011 (265) E.L.T. 11 (S.C) wherein this Court has held that the mechanism for approaching the High Powered Committee later on called as “Committee of Secretaries” and finally termed as “Committee on Disputes” has outlived its utility and therefore, orders in the case of Oil and Natural Gas Commission’s case supra has been recalled.
3. In this view of the matter, we set aside the impugned order and remand the matter to the High Court for deciding the appeal on merits in accordance with law. Thus, the appeal succeeds and is allowed.
SLP(Civil) Nos. 3320-3321 of 2011
4. List these matters next week.
Civil Appeal No(s). 5932/2010
Commr. of Income Tax-XVII, Delhi ___________________ Appellant
v.
M/s. Doordarshan Commercial Services _______________ Respondent
WITH SLP(C) No. 3320-3321/2011
Date : 07-02-2018 These matters were called on for hearing today.
(Before R.K. Agrawal and Abhay Manohar Sapre, JJ.)
For Appellant(s) Mr. K. Radhakrishnan, Sr. Adv.
Ms. Sadhna Sandhu, Adv.
Mr. Subhash Acharya, Adv.
For Mrs. Anil Katiyar, AOR
Ms. Radhalakshmi R., Adv.
Mr. Rajeev Sharma, AOR
For Respondent(s) Ms. Radhalakshmi R., Adv.
Mr. Rajeev Sharma, AOR
Mr. K. Radhakrishnan, Sr. Adv.
Ms. Sadhna Sandhu, Adv.
Mr. Subhash Acharya, Adv.
For Mrs. Anil Katiyar, AOR
UPON hearing the counsel the Court made the following
Order
Civil Appeal No. 5932 of 2010
5. The appeal is allowed in terms of the signed order.
SLP(Civil) Nos. 3320-3321 of 2011
6. List these matters next week.
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