After filing appeal, Assessee have no discretion to withdraw it

HIGH COURT OF MADRAS M. Loganathan v/s. Income-tax Officer, Erode TAX CASE (APPEAL) NOS. 361 TO 363 OF 2006 JULY 18, 2012 JUDGMENT Chitra Venkataraman, J. The following are the substantial questions of law raised in these Tax Case Appeals raised by the assessee: (i)  Whether the order of First Appellate Authority dated 30.3.2000 dismissing the appeal as infructuous relying upon the letter of the authorized representative seeking permission to withdraw on the ground that the matter is pending before the Settlement Commission is sustainable in law? (ii)  On a proper reading of...