https://www.taxtmi.com/caselaws?id=58602 The judgment allowed the application for withdrawal of appeals under section 245M of the Income-tax Act, 1961. The Settlement Commission's refusal to entertain the application resulted in the appeals being deemed as not withdrawn. Consequently, the appeals were restored to the Appellate Tribunal for further proceedings. The decision was based on the interpretation of Section 245M(7) of the Act, emphasizing that non-entertainment of the application does not equate to withdrawal of appeals. en-us Fri, 31 Mar 1989 00:00:00 +0530 Mon, 20 Dec 2010 18:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58602 The judgment allowed the application for withdrawal of appeals under section 245M of the Income-tax Act, 1961. The Settlement Commission's refusal to entertain the application resulted in the appeals being deemed as not withdrawn. Consequently, the appeals were restored to the Appellate Tribunal for further proceedings. The decision was based on the interpretation of Section 245M(7) of the Act, emphasizing that non-entertainment of the application does not equate to withdrawal of appeals. Case-Laws Income Tax Fri, 31 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58602