Appeal Authority Can't Act u/s 55(5)(iii) Once Assessee Withdraws Appeal; No Commissioner Review Request Made.

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Full Text of the Document

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....The appeal authority had no jurisdiction surviving in him to pass any order referable to Section 55(5)(iii) of the Act after the assessee had filed an application to withdraw his appeal and there was no request made by the Commissioner to examine the legality or propriety of the order under appeal.....