High Court of Madras in case of M. Loganathan ITA 361/2006 dated 18-07-2012
Followed CIT v. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 wherein the Apex Court held that when an assessee takes the assessment on appeal, he cannot withdraw the same. Thus, when the machinery of the Act has been activated, the assessee cannot prevent the appellate authority from settling the real income to be assessee.
Followed CIT v. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 wherein the Apex Court held that when an assessee takes the assessment on appeal, he cannot withdraw the same. Thus, when the machinery of the Act has been activated, the assessee cannot prevent the appellate authority from settling the real income to be assessee.
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