Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. State Bank Bikaner & Jaipur, Jaipur

{1} DB INCOME TAX APPEAL 173/2011 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPURJUDGMENT D.B. INCOME TAX APPEAL NO.173/2011 COMMISSIONER OF INCOME TAX, JAIPUR-II, JAIPURVs. M/s. STATE BANK BIKANER & JAIPUR, JAIPUR DATE:16.05.2012 '-HONBLE MR. JUSTICE NARENDRA KUMAR JAINIHON'BLE MISS JUSTICE BELA M. TRIVEDI Mr. R.B. Mathur with Mr. Nikhil Simlote, for the appellant.Mr. P.K. Kasliwal, for the respondent. **** Learned counsel for the respondenthas raised an objection that before filingthe present appeal, permission was notgranted by the Committee Of Disputes(forshort 'the C.O.D.') of the appellant,therefore, this appeal is incompetent and thesame may be dismissed as such.2.So far as procedure for filing appealafter obtaining permission from the C.O.D. isconcerned, the same has not been disputed byMr. R.B. Mathur, learned counsel appearing onbehalf of appellant, but he has submittedthat he is not aware about the permissiongranted by the C.O.D. so far as present caseis concerned. He, therefore, submitted thatin case, statement of the learned counsel for {2} DB INCOME TAX APPEAL 173/2011 respondent is found to be incorrect, then aliberty may be granted to him to file anapplication for revival of the appeal. 3.Prayer of the learned counsel forappellant appears tobereasonable, therefore, the same is allowed. 4.The appeal is, accordingly, dismissedwith liberty to the appellant, as prayed for. (BELA M. TRIVEDI),J. (NARENDRA KUMAR JAIN-I),J. /KKC/ Certificate: All corrections made in the judgment/order have been incorporated in thejudgment/order being emailed.KAMLESH KUMARP.A.