1 itxa2634-10 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2634 OF 2010 The Commissioner of Income Tax - III, Pune ..Appellant. Versus The United Western Bank Limited ..Respondent. Mr.Vimal Gupta for the appellant. Mr.Mihir Naniwadekar for the respondent. CORAM : J.P. Devadhar & A.A. Sayed, JJ. DATE : 12th July, 2011. P.C. : 1. Whether the Income Tax Appellate Tribunal was justified in dismissing the appeal filed by the Revenue on the ground that the approval of the Committee of Disputes was not obtained by the Revenue. 2. The Apex Court in the case of Electronics Corporation of India Limited V/s. Union of India reported in (2011) 51 DTR 193 has held that the approval of the Committee of Disputes is not mandatory. In this view of the matter, order dated 31st August 2009 passed by the Income Tax Appellate Tribunal in ITA No.573/PN/2009 relating to assessment year 2005-06 is quashed and set aside and the matter is restored to the file of the Tribunal for consideration afresh on its own merits. 3. The appeal is accordingly disposed off with no order as to costs. (A.A. Sayed, J.) (J.P. Devadhar, J.)