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        2024 (5) TMI 926 - SCH - Indian Laws

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        Civil Appeal Withdrawn; Judgment Not Precedent as Requested by Appellant's Counsel, No Comments on Merits. The appellant, a professional council, voluntarily withdrew their civil appeal in the SC, resulting in its dismissal. The appellant's counsel requested ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Civil Appeal Withdrawn; Judgment Not Precedent as Requested by Appellant's Counsel, No Comments on Merits.

                              The appellant, a professional council, voluntarily withdrew their civil appeal in the SC, resulting in its dismissal. The appellant's counsel requested that the impugned judgment not be cited as precedent in future cases. The SC acknowledged the withdrawal and granted the request, emphasizing no comments were made on the judgment's merits.




                              Issues involved: Withdrawal of appeal and request for observation on impugned judgment not to be cited as precedent.

                              Withdrawal of Appeal: Mr. Pramod Dayal, learned counsel for the appellant, informed the court that the appellant, Council of the Institute of Chartered Accountants of India, does not wish to proceed with the appeal any further and requested for withdrawal. The civil appeal was subsequently dismissed as withdrawn, as prayed by the appellant.

                              Request for Observation on Impugned Judgment: While seeking withdrawal of the appeal, Mr. Pramod Dayal requested the court to make an observation that the impugned judgment should not be cited as a precedent in any future case. The court clarified that since the appeal was withdrawn, no comments were made on the merits of the impugned judgment.

                              This judgment highlights the voluntary withdrawal of the appeal by the appellant, the Council of the Institute of Chartered Accountants of India, and the request made by their counsel for a specific observation regarding the impugned judgment not being used as a precedent in future cases. The court acknowledged the withdrawal of the appeal and granted the request for the observation, emphasizing that no comments were made on the merits of the impugned judgment due to the withdrawal of the appeal.
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                              ActsIncome Tax
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