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            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.

            <h1>Proof of withdrawal of appeal: a written request constitutes sufficient evidence of withdrawal in tax proceedings before dispute resolution panels.</h1> A copy of the written request sent to the Commissioner (Appeals) serves as sufficient proof of withdrawal of an appeal under section 246A or of an application before the Dispute Resolution Panel, the written letter being the operative documentary evidence of the taxpayer's intent to discontinue proceedings.

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