MAP outcomes and appeal withdrawal: CIT(A) intimation will serve as proof of withdrawal to implement MAP resolutions. The memorandum directs that when a taxpayer seeks withdrawal of an appeal pending before CIT(A) pursuant to a MAP resolution under sub rule (8) of Rule 44G, the CIT(A) shall issue an intimation accepting withdrawal of the appeal or specified grounds; that intimation shall be treated as proof of withdrawal of appeal for giving effect to the MAP resolution.
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.
MAP outcomes and appeal withdrawal: CIT(A) intimation will serve as proof of withdrawal to implement MAP resolutions.
The memorandum directs that when a taxpayer seeks withdrawal of an appeal pending before CIT(A) pursuant to a MAP resolution under sub rule (8) of Rule 44G, the CIT(A) shall issue an intimation accepting withdrawal of the appeal or specified grounds; that intimation shall be treated as proof of withdrawal of appeal for giving effect to the MAP resolution.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
