16. itxa 4247-10.doc RMA IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO. 4247 OF 2010 The Commissioner of Income Tax-III .. Appellant Vs The United Wesern Bank Ltd .. Respondent Mr. Vimal Gupta for the Appellant Mr. Mihir Naniwadekar for the Respondent CORAM : J.P. DEVADHAR & A.A. SAYED, JJ. DATE : 13th JULY, 2011. P.C.: 1. In the present case, appeal filed by the Revenue was dismissed by the ITAT for want of clearance from Committee on Disputes. The Apex Court in the case of Electronics Corporation of India Ltd Vs Union of India & Ors. reported in [(2011)51 DTR 193] has held that clearance from COD is not mandatory. In these circumstances, impugned order of ITAT dated 17th July 2009 passed in Income Tax Appeal No. 1436/PN/2007 relating to the assessment order 1996-1997 is quashed and set aside and the matter is restored to the file of ITAT for fresh decision in accordance with law. 1 16. itxa 4247-10.doc 2. The appeal is accordingly disposed off with no order as to costs. [ A.A. SAYED, J ] [ J.P. DEVADHAR, J ] 2