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Appeal Voluntarily Withdrawn By Assessee Cannot Be Restored By Stating

PRE-ASSESSMENT NOTICE TO WRONG ADDRESS OF ASSESSEE WILL NOT RENDER A VALID NOTICE

Recently, in Jayant D. Sanghavi vs. ITAT & Ors, the division bench of the Bombay High Court rejected a plea that the appeal was mistakenly withdrawn on the advice of Counsel and that the same should be restored should be backed by evidence. Dismissing the petition, the bench clarified that if the assessee voluntarily withdraws […]

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