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<h1>SC of India dismisses civil appeal upon submission of I.A. No.31031 of 2021</h1> The SC of India dismissed a civil appeal as withdrawn upon submission of I.A. No.31031 of 2021 by the appellant's counsel, who had instructions not to ... Reopening of assessment - Jurisdiction of AO u/s 127 - whether ITAT possessed jurisdiction to return a finding on whether the AOβs order was a nullity, and can give the verdict that such adjudication cannot go into the merits of such of the proceedings? High Court [2015 (2) TMI 410 - DELHI HIGH COURT] has decided the issue in favor Revenue. Assessee has withdrawn its appeal from Supreme Court. The Supreme Court of India dismissed a civil appeal as withdrawn upon submission of I.A. No.31031 of 2021 by the appellant's counsel, who had instructions not to proceed with the appeal.