1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 428 OF 2007 The Commissioner of Income Tax-V, Pune... ... .... .... Appellant. Versus Be-Delft Electronics Pvt. Ltd. ... .... .... Respondent. Mr. Vimal Gupta for the Appellant. Mr. S. N. Inamdar for the Respondent. CORAM : BILAL NAZKI and A. A. KUMBHAKONI, JJ. DATED : 8TH SEPTEMBER, 2008. P.C.: It is conceded at the Bar that before filing the appeal permission was needed to be taken from the Committee of Disputes, which admittedly is not obtained. The respondent also had obtained such permission before it filed the appeal in which it succeeded before the Tribunal. As such the appeal is dismissed. 2. However, the appellant is at liberty to approach this Court afresh, if he gets permission from the Committee of Disputes. Sd/- (BILAL NAZKI, J.) Sd/- (A. A. KUMBHAKONI, J.)