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<h1>Petitioner Withdraws to Address Unaddressed Facts in High Court Appeal.</h1> <h3>BALDEVBHAI BHIKHABHAI PATEL Versus DY. COMMISSIONER OF INCOME TAX</h3> BALDEVBHAI BHIKHABHAI PATEL Versus DY. COMMISSIONER OF INCOME TAX - TMI The Supreme Court allowed the petitioner to withdraw the Special Leave Petition to file an application before the High Court due to a factual contention not being considered in the impugned judgment.