Partial withdrawal of appeal permits appellant to limit challenge to specified period, enabling authority to decide remaining period. Amendment provides that no refund shall be available for tax, interest or penalty already discharged for an earlier period when a demand encompasses amounts both for the specified period and for other periods. It also allows an appellant to intimate to the appellate authority or tribunal that they do not wish to pursue the appeal for the specified period, prompting the authority to decide the remaining period and treating the intimation as a partial withdrawal for the purposes of the statutory appeal framework.
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.
Partial withdrawal of appeal permits appellant to limit challenge to specified period, enabling authority to decide remaining period.
Amendment provides that no refund shall be available for tax, interest or penalty already discharged for an earlier period when a demand encompasses amounts both for the specified period and for other periods. It also allows an appellant to intimate to the appellate authority or tribunal that they do not wish to pursue the appeal for the specified period, prompting the authority to decide the remaining period and treating the intimation as a partial withdrawal for the purposes of the statutory appeal framework.
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