2022 (2) TMI 1463

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....Advocates. For the Respondent : Mr. Sanjay Kumar, Advocate. JUDGMENT MANMOHAN, J (Oral): C.M.No. 9141/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) 3137/2022 1. Present writ petition has been filed challenging the order dated 27th March, 2021 passed by Commissioner of Income Tax (International Taxation) -2 ['CIT(IT)'], New ....

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....the Petitioner meticulously pursued the said appeal until June, 2019. 2. Learned Counsel for the Petitioner states that the Petitioner came to know that the said appeal is not maintainable as the Petitioner had not paid the tax determined in the order passed under Section 195(2) of the Act. He states that the Petitioner, immediately thereafter, without wasting any time, withdrew the appeal vide l....