The Comm. Income Jalandhar v. Bhupinder Singh Preet Palace Jalandhar
Case brief
What is this about?
The High Court recorded that the appellant withdrew its income-tax appeal based on a circular, dismissing the notice as withdrawn with liberty to file a revival application, clarifying that withdrawal is not an affirmation on merits.
What did the court decide?
Appeal dismissed as withdrawn with liberty to file an application for revival of the appeal.