Serial No. 03 Regular List HIGH COURT OF JAMMU AND KASHMIR AT SRINAGAR ITA No. 06/2012 Date of order: 28.08.2017 Commissioner of Income Tax v. M/s Construction Engineers Coram: Hon ble Mr Justice Badar Durrez Ahmed, Chief Justice Hon ble Mr Justice Sanjeev Kumar, Judge. Appearance: For Petitioner(s) : Mr J. A. Kawoosa, Advocate. For Respondent(s) : Mr Mir Javed, Advocate, vice Mr R. A. Jan, Sr. Advocate. i) Whether approved for reporting in Yes/No Law journals etc.: ii) Whether approved for publication in press: Yes/No tax effect involved in this appeal under Section 260A of Income Tax Act 1961, is Rs 13,68,988/- which is far less than monetary limit of Rs 20 lakhs for filing of appeals before High Court in terms of CBDT circular no.21/2015 dated 10.12.2015. Paragraph 10 of said circular makes it clear that instructions would apply retrospectively to pending appeals as also to appeals to be filed after date of said circular in inter alia High Courts. instructions make it clear that pending appeals below specified tax limit may be withdrawn/ not pressed. In view of said CBDT circular, Mr Kawoosa has received written instructions dated 24.08.2017 from Asstt. Commissioner of Income Tax, Circle- 3, Srinagar, to inform court about existence of said circular and to withdraw appeal in light of circular. Pursuant to said written ITA No.06/2012 Page 1 of 2 instructions, Mr Kawoosa requests that he may be permitted to withdraw appeal on account of fact that tax effect is less than Rs 20 lakhs. appeal is dismissed as withdrawn in aforesaid circumstances. (Sanjeev Kumar) (Badar Durrez Ahmed) Judge Chief Justice Srinagar 28.08.2017 Abdul Qayoom, PS ITA No.06/2012 Page 2 of 2 Commissioner of Income-tax v. Construction Engineer