Allowing the appeal of the revenue , Order of High Court directing the CIT to approach the High Powered Committee for clearance of Committee on Dispute for filing appeal before the High court is set aside and matter remanded to High Court for deciding the appeal on merits . Referred Oil & Natural Gas Commission v. CCE (1994) 116 CTR 643/ 1994 (70) ELT 45 (SC)
CIT v. Doordarshan Commercial Services ( 2018) 166 DTR 425/ 255 Taxman 34/303 CTR 129 (SC)
S.260A: Appeal – – High Court – Inter department litigation-Clearance from the Committee on dispute – Order of High Court directing the CIT to approach the High Powered Committee for clearance of Committee on Dispute for filing appeal before the High court is set aside and matter remanded to High Court for deciding the appeal on merits .