https://www.taxtmi.com/caselaws?id=279131 Section 116-A election appeals are governed by the ordinary civil appellate rule that an appellant may withdraw the appeal unconditionally, because the withdrawal restrictions in Sections 109 and 110 apply only to election petitions and do not extend by express language or necessary implication to appeals. The High Court therefore cannot import those restrictions into an appeal under Section 116-A. Cross-objections do not defeat the appellant's right to withdraw, as they retain independent hearing under the Code. On that reasoning, the appellant's withdrawal should have been permitted and the appeal should not have been referred back to the tribunal. en-us Tue, 26 Mar 1963 00:00:00 +0530 Tue, 05 Mar 2019 12:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279131 Section 116-A election appeals are governed by the ordinary civil appellate rule that an appellant may withdraw the appeal unconditionally, because the withdrawal restrictions in Sections 109 and 110 apply only to election petitions and do not extend by express language or necessary implication to appeals. The High Court therefore cannot import those restrictions into an appeal under Section 116-A. Cross-objections do not defeat the appellant's right to withdraw, as they retain independent hearing under the Code. On that reasoning, the appellant's withdrawal should have been permitted and the appeal should not have been referred back to the tribunal. Case-Laws Indian Laws Tue, 26 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279131