https://www.taxtmi.com/caselaws?id=468020 A withdrawal of an approval-related application made by counsel was held not binding on the appellant because the record did not show authority or instructions to abandon the claim. The Tribunal applied the principle that counsel cannot compromise or relinquish a client's substantive rights without authorisation. As the withdrawal was unsustainable, the order recording that withdrawal was set aside and the application was restored. The later order passed on the basis of the withdrawn application also fell, because it had no independent footing once the withdrawal was invalidated. en-us Thu, 08 Aug 2024 00:00:00 +0530 Mon, 13 Apr 2026 21:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468020 A withdrawal of an approval-related application made by counsel was held not binding on the appellant because the record did not show authority or instructions to abandon the claim. The Tribunal applied the principle that counsel cannot compromise or relinquish a client's substantive rights without authorisation. As the withdrawal was unsustainable, the order recording that withdrawal was set aside and the application was restored. The later order passed on the basis of the withdrawn application also fell, because it had no independent footing once the withdrawal was invalidated. Case-Laws IBC Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468020