IN HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-69-2011 Date of Decision: 17.7.2018 Commissioner of Income Tax, Faridabad ...Appellant. Versus Shri Om Parkash Singhal ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Arun Sharma, Advocate for Mr. Tajender K. Joshi, Sr. Standing Counsel for appellant. Mr. Sanjay Bansal, Senior Advocate with Mr. Amit Parshad, Advocate for respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for appellant-revenue states that since tax effect involved is ` 30,37,800/-, he has instructions to withdraw present appeal in view of Circular No.03/2018, dated 11th July, 2018, issued by Central Board of Direct Taxes, New Delhi. However, he has prayed that liberty be granted to revenue to file application for revival of appeal in case something survives therein. 2. Dismissed as withdrawn with liberty as prayed for. It is, however, clarified that withdrawal of appeal by revenue shall not be taken to be affirmation of order of Tribunal on merits. Further, legal issue as claimed by revenue is being left open to be adjudicated in appropriate case. (AJAY KUMAR MITTAL) JUDGE July 17, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No 1 of 1 ::: Downloaded on - 20-07-2018 12:22:17 ::: Commissioner of Income-tax, Faridabad v. Om Parkash Singhal