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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>Appeal withdrawal: pending appeal will be dismissed as withdrawn once e-DRC application is accepted and proceedings conclude.</h1> Where an e-DRC application is accepted for a taxpayer, any appeal pending before the Commissioner of Income Tax (Appeals) will be dealt with by the appellate authority recording the appeal as Dismissed as Withdrawn following the conclusion of the e-DRC proceedings; this applies to appeals that were pending at the time of acceptance of the e-DRC application.

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