IN THE HIGH COURT OF JUDICATURE AT BOMBAY VPH ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION No. 3854 OF 2008 IN INCOME TAX APPEAL (L) No. 1626 OF 2008 The Commissioner of Income Tax, Appellant City-3, Mumbai Vs Export Import Bank of India ... Respondents Mr. P. S. Sahadevan, for the appellant. Mr. Dinesh Vyas with P. C. Tripathi, for the respondent. CORAM: Dr. S. RADHAKRISHNAN, & V. C. DAGA, JJ. DATED: DECEMBER 10, 2008. P.C.: ---- . Heard the learned counsel for the appellant and the learned senior counsel for the respondent. The learned senior counsel for the respondent pointed out that in the above, there is no sanction from the Committee on Disputes, for filing the above Appeal. The appellant ought to have approached the Committee on Disputes [ COD ] at New Delhi for permission to file above appeal, which admittedly had not been taken. In view thereof, the above Notice of Motion has become infructuous, which is accordingly - 2 - dismissed. In view of the dismissal of the above Notice of Motion, the above Appeal also stands dismissed. 2. It is made clear that in the event the appellant obtains permission of COD to file the appeal, the appellant may approach this Court. All contentions of the appellant and the respondent are kept open. Sd/- Sd/- [ V.C. DAGA, J.] [ Dr. S. RADHAKRISHNAN, J.]