The assessee sought permission to withdraw appeal . Appeal was dismissed as withdrawn. With liberty granted to assessee to restore appeal in event ultimate decision to be taken on declaration filed by assessee under section 4 would turn out not in favour of assessee .
G. Ramkumar v. DY. CIT (2021) 280 Taxman 143 (Mad.)(HC) Vinay Kumar Maheswari v. ITO (2021) 280 Taxman 32 (Mad.)(HC)
The Direct Tax Vivad Se Vishwas Act, 2020.
S. 4 : Filing of declaration and particulars to be furnished – Appeal with drawn as dismissed .[ S.54B , 260A ]