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    <title>2012 (8) TMI 932 - Allahabad High Court</title>
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    <description>Where the governing provision permits partial withdrawal of an appeal and deletion of prayers, the Tribunal cannot refuse such a request on a blanket assumption that partial withdrawal is unavailable; it must examine the application on merits under the applicable procedural framework. The High Court noted that the request had not been considered with reference to Section 86(4), which expressly allowed partial withdrawal and deletion of prayers. The rejection order was set aside, and the matter was remitted for fresh consideration in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=173953</link>
      <description>Where the governing provision permits partial withdrawal of an appeal and deletion of prayers, the Tribunal cannot refuse such a request on a blanket assumption that partial withdrawal is unavailable; it must examine the application on merits under the applicable procedural framework. The High Court noted that the request had not been considered with reference to Section 86(4), which expressly allowed partial withdrawal and deletion of prayers. The rejection order was set aside, and the matter was remitted for fresh consideration in accordance with law.</description>
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      <pubDate>Tue, 14 Aug 2012 00:00:00 +0530</pubDate>
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