https://www.taxtmi.com/caselaws?id=311991 Withdrawal of an earlier appeal challenging jurisdiction under Section 263 of the Income-tax Act, 1961 could not be treated as adverse to the assessee in a separate pending appeal on taxability under Section 11(3). The withdrawal was confined to the jurisdictional challenge and did not affect the substantive merits of the taxability dispute. The appellate authority was required to decide the pending appeal independently on its own merits and without drawing any adverse inference from the earlier withdrawal. en-us Fri, 23 Mar 2018 00:00:00 +0530 Sun, 28 Jan 2024 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311991 Withdrawal of an earlier appeal challenging jurisdiction under Section 263 of the Income-tax Act, 1961 could not be treated as adverse to the assessee in a separate pending appeal on taxability under Section 11(3). The withdrawal was confined to the jurisdictional challenge and did not affect the substantive merits of the taxability dispute. The appellate authority was required to decide the pending appeal independently on its own merits and without drawing any adverse inference from the earlier withdrawal. Case-Laws Income Tax Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311991