State Govt. PSUs do not need COD approval

The assessee is a State Govt. undertaking. Its appeal was dismissed by the Tribunal on the ground that the approval of the Committee on Disputes (“COD”) had not been obtained. In a writ petition filed by the assessee, the Additional Solicitor General appearing for the revenue stated that it was not the contention of the revenue that COD approval was required for appeals before the Tribunal in Income-tax matters.

It was pointed out that though in ONGC vs. CIDCO 2007 (7) SCC 39, the Supreme

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