Appeal Authority Can't Act u/s 55(5)(iii) Once Assessee Withdraws Appeal; No Commissioner Review Request Made.

Appeal Authority Can't Act u/s 55(5)(iii) Once Assessee Withdraws Appeal; No Commissioner Review Request Made. https://www.taxtmi.com/highlights?id=44920 The appeal authority had no jurisdiction surviving in him to pass any order referable to Section 55(5)(iii) of the Act after the assessee had filed an application to withdraw his appeal and there was no request made by the Commissioner to examine the legality or propriety of the order under appeal. en-us Tue, 05 Mar 2019 09:23:44 +0530 Tue, 05 Mar 2019 09:23:44 +0530 TaxTMI RSS Generator Appeal Authority Can't Act u/s 55(5)(iii) Once Assessee Withdraws Appeal; No Commissioner Review Request Made. https://www.taxtmi.com/highlights?id=44920 The appeal authority had no jurisdiction surviving in him to pass any order referable to Section 55(5)(iii) of the Act after the assessee had filed an application to withdraw his appeal and there was no request made by the Commissioner to examine the legality or propriety of the order under appeal. Highlights VAT and Sales Tax Tue, 05 Mar 2019 09:23:44 +0530 https://www.taxtmi.com/highlights?id=44920