Deadline for withdrawing appeals imposed, amending Section 22M to require withdrawal before the Act's commencement. The amendment to Section 22M of the Wealth-tax Act inserts a requirement that an appeal withdrawn from the Appellate Tribunal must be withdrawn before the Act's commencement date, effective from that commencement date, creating a fixed deadline for such withdrawals and modifying the procedural timetable for withdrawing appeals under the provision.
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Provisions expressly mentioned in the judgment/order text.
Deadline for withdrawing appeals imposed, amending Section 22M to require withdrawal before the Act's commencement.
The amendment to Section 22M of the Wealth-tax Act inserts a requirement that an appeal withdrawn from the Appellate Tribunal must be withdrawn before the Act's commencement date, effective from that commencement date, creating a fixed deadline for such withdrawals and modifying the procedural timetable for withdrawing appeals under the provision.
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