https://www.taxtmi.com/caselaws?id=9928 The appeal before the Tribunal was deemed withdrawn under section 90(4) of the Finance (No. 2) Act, 1998, when the designated authority issued the certificate under section 90(2). The court held that the appeal's pendency was sufficient for the application of section 90(4), regardless of its validity, and concluded that the appeal was pending and deemed withdrawn on April 28, 1999. The court refrained from assessing the validity of the certificate, emphasizing that the appeal's withdrawal was the primary consideration, ultimately allowing the appeal in favor of the assessee. en-us Thu, 20 Jul 2006 00:00:00 +0530 Tue, 20 Sep 2011 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9928 The appeal before the Tribunal was deemed withdrawn under section 90(4) of the Finance (No. 2) Act, 1998, when the designated authority issued the certificate under section 90(2). The court held that the appeal's pendency was sufficient for the application of section 90(4), regardless of its validity, and concluded that the appeal was pending and deemed withdrawn on April 28, 1999. The court refrained from assessing the validity of the certificate, emphasizing that the appeal's withdrawal was the primary consideration, ultimately allowing the appeal in favor of the assessee. Case-Laws Income Tax Thu, 20 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9928