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Query asked by Hanisha on February 17, 2021

Re: How to file for withdrawal

The Assessment order received, shows 4 disallowances(to be added back to income of the assessee).
Form 1&2 had been filed for only one of the disallowances. The CIT has also issued form 3 accepting such form. Now, for filing of form 4, how do we attach the proof of withdrawal? As, the appeal pending, had been filed for all the 4 disallowances, and, the withdrawal is required only for one disallowance.
Please suggest.

Please refer CBDT circular No  9  dt 22-4 -2020 question no 14 and Answer  , the Board clarified that picking and choosing issues for settlement of an appeal is not allowed . With respect  to one order , the appellant must choose to settle all issues and then only he would be eligible to file declaration . Settlement qua  the issue is not possible .  Please refer CBDT circular No  9  dt 22-4 -2020 question no 14 and Answer  , the Board clarified that picking and choosing issues for settlement of an appeal is not allowed . With respect  to one order , the appellant must choose to settle all issues and then only he would be eligible to file declaration . Settlement qua  the issue is not possible .  


 

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