IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL (LODG.) NO.2962 Of 2009 The Commissioner of Income Tax LTU – ..Appellant. Vs. Rashtriya Chemicals and Fertilizers Ltd. ..Respondent. .... Mr. Suresh Kumar for the Appellant. Mr. Nishan Thakkar with Mr. Atul K. Jasani for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD & J.P.DEVADHAR, JJ. 5th February, 2010. P.C. : The Respondent is a Central Government Undertaking in which, the Court has been informed 92.5% of the share holding is held by the Central Government. No sanction of the Committee On Disputes has been obtained by the Appellant. In the circumstances, this Appeal is dismissed. Liberty is, however, granted to the Appellant to apply to the Court for restoration of the Appeal in the event that the Committee On Disputes is moved for the grant of permission and the permission is granted. (Dr. D.Y.Chandrachud, J.) (J.P. Devadhar, J.)