https://www.taxtmi.com/caselaws?id=377623 The Authority for Advance Rulings, New Delhi allowed the non-resident applicant to withdraw their application seeking permission to do so. The Authority highlighted that there was no legal impediment for the Assessing Authority to pass an assessment order and for the ITAT to decide the appeal for non-resident applicants, unlike for resident applicants under Section 245Q of the Income-tax Act, 1961. The Departmental Representative did not oppose the withdrawal, resulting in the application being disposed of as 'withdrawn'. en-us Tue, 26 Mar 2019 00:00:00 +0530 Mon, 01 Apr 2019 09:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377623 The Authority for Advance Rulings, New Delhi allowed the non-resident applicant to withdraw their application seeking permission to do so. The Authority highlighted that there was no legal impediment for the Assessing Authority to pass an assessment order and for the ITAT to decide the appeal for non-resident applicants, unlike for resident applicants under Section 245Q of the Income-tax Act, 1961. The Departmental Representative did not oppose the withdrawal, resulting in the application being disposed of as 'withdrawn'. Case-Laws Income Tax Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377623