IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.20006 of 2010 =============================================== M/s Bihar State Electricity Board - Petitioner(s) Versus The Chairman, Central Board of Direct Taxes & Ors. - Respondents(s) =============================================== Appearance: For the Petitioner: Mr. L.N. Rastogi Mr. S.K. Sharan For the Respondents: Mr. Rishi Raj Sinha Mr. Harshwardhan Prasad =============================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE JYOTI SARAN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 04. 02.05.2011 With the consent of the learned advocates the petition is heard and decided today. The petitioner Bihar State Electricity Board seeks to challenge the common order dated 16th July 2010 made by the Income Tax Appellate Tribunal, Patna Bench in I.T. Appeal Nos. 72 to 77/Patna/2010. The appeals preferred before the Appellate Tribunal have been dismissed on a preliminary ground that the petitioner Bihar State Electricity Board has not obtained permission from the Committee On Disputes as held by the Hon’ble Supreme Court in the matter of Oil &Natural Gas Corpn Ltd. Vs City Industrial Development Corporation, Maharashtra Ltd. and 2 Others [(2007) 7 SCC 39]. The petitioner has been reserved liberty to seek restoration of the appeals after obtaining approval of the Committee On Disputes or after the decision of the Hon’ble Supreme Court in that regard. Learned counsel Mr. Rastogi has appeared for the petitioner. He has submitted that in view of the latest judgment of the Hon’ble Supreme Court in the matter of Electronics Corporation of India Limited Vs. Union of India & Ors. [2011(39) VST 1], no permission of the Committee On Dispute is required for availing the statutory remedy of appeal granted under the Act. He has, therefore, submitted that the petition deserves to be allowed. The appeals be remitted to the Tribunal below for consideration and decision on merit. Learned counsel Mr. Rishi Raj Sinha appearing for the respondents agrees that the petition be allowed and the appeals be remitted to the Tribunal below. Under the above circumstances, the writ petition is allowed. The impugned common order dated 16th July 2010 made by the Income Tax Appellate Tribunal, Patna in I.T. Appeal Nos. 72 to 77/Patna/2010 for assessment years 2004-05 to 2009-10 is quashed and set aside. The I.T. Appeal Nos. 72 to 77/Patna/2010 are restored on the files of the Income Tax Appellate Tribunal, 3 Patna. The Appellate Tribunal will hear and decide the appeals in accordance with law, without calling for the permission by the Committee On Disputes. The parties will bear their own cost. S.Sb/- (R.M. Doshit, CJ.) (Jyoti Saran, J.)