Commr.Of Income Tax, Dehradun & Anr vs M/S Enron Oil & Gas India Ltd on 2 September, 2008
2. Learned advocate brings to our notice the Honble High Court decision in the case of Commissioner of Income Tax vs. Gas Authority of India Ltd. dated 13.02.2012 vide which it stand held that wherever such permission was declined prior to Honble Supreme Courts decision in the case of Electronics Corpn of India [20211 332 ITR 58 (SC)] , same could not be revived subsequently.