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2 orders · Page 1 of 1
The assessee filed an application to withdraw the appeal as they had applied under the 'Vivad Se Vishwas' scheme. The Revenue had no objection to the withdrawal.
The Tribunal held that the CIT(A) failed to follow the mandatory procedure under Section 250(6) by not formulating points of dispute and recording reasons. The order of the CIT(A) was set aside.