IN HIGH COURT OF PUNJAB & HARYANA, CHANDIGARH Sr. No.: 102 ITA No.182 of 2019 (O & M) Date of Decision: August 16, 2019 Pr. Commissioner of Income Tax (Central), Ludhiana APPELLANT VERSUS M/s Jai Bhole Steel Tubes (P) Ltd., Ludhiana RESPONDENT CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON BLE MR. JUSTICE HARNARESH SINGH GILL ... PRESENT: - Mr. Rajesh Katoch, Senior Standing Counsel for Income Tax Department appellant. Ajay Tewari, J (Oral) Learned counsel for appellant-revenue has very fairly stated that since tax effect involved is less than ` 1 crore, he has instructions to withdraw present appeal in view of Circular dated 17/2019 dated 08.08.2019 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. AVIN KUMAR 2019.08.17 12:16 I attest to accuracy and integrity of this document ITA No.182 of 2019 [2] Dismissed as withdrawn with liberty as prayed for. Further legal issue as claimed by revenue is being left open to be adjudicated in appropriate case. (Ajay Tewari) Judge (Harnaresh Singh Gill) August 16, 2019 Judge avin Whether Speaking/ Reasoned: Yes/ No Whether Reportable: Yes/ No AVIN KUMAR 2019.08.17 12:16 I attest to accuracy and integrity of this document Pr. Commissioner of Income-tax (Central), Ludhiana v. Jai Bhole Steel Tubes (P) Ltd