IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-204-2001 (O&M) Date of decision:- 13.02.2019 Commissioner of Income Tax, Patiala ...Appellant Versus M/s Southern Bottlers (P) Ltd., New Delhi ...Respondent CORAM: HON'BLE MR. JUSTICE KRISHNA MURARI, CHIEF JUSTICE HON BLE MR. JUSTICE ARUN PALLI Present:- Mr. Rajesh Katoch, Advocate, for appellant. Mr. Akshay Bhan, Senior Advocate, with Mr. Alok Mittal, Advocate, for respondent. KRISHNA MURARI, C.J. (ORAL) Learned counsel for appellant-revenue states that since tax effect involved is less than ` 50 lacs, he has instructions to withdraw present appeal in view of Circular No. 03/2018, dated 11.07.2018 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 Dismissed as withdrawn with liberty as prayed for.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. (KRISHNA MURARI) CHIEF JUSTICE (ARUN PALLI) JUDGE 13.02.2019 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No Commissioner of Income-tax, Patiala v. Southern Bottlers (P) Ltd