IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 106 ITA-2306-2018 (O&M) Date of Decision: 27.08.2019 Pr. Commissioner of Income Tax (Central), Gurugram Appellant Versus M/s S.V.S.Propmart Pvt. Ltd. Respondent 106-A ITA -8514-2018 (O&M) Pr. Commissioner of Income Tax (Central), Gurugram ......Appellant Versus M/s S.V.S.Propmart Pvt. Ltd. Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Denesh Goyal, Senior Standing Counsel for Mr. Kunal Sharma, Senior Standing Counsel for 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 appeals 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(s) in case something survives therein. 2. Dismissed as withdrawn with liberty as prayed for. Further legal issue as claimed by revenue is being left open to be adjudicated in 1 of 2 ITA-2306-2018 (O&M) -2- appropriate case. 3. Since main case has been disposed of, pending CM, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 27.08.2019 pooja saini Whether speaking/reasoned : Yes/No Whether reportable : Yes/No 2 of 2 Pr. Commissioner of Income-tax (Central), Gurugram v. S.V.S. Propmart Pvt. Ltd