IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 422 of 2018 (O&M) Date of Decision: 11.9.2019 Pr. Commissioner of Income Tax-2, Chandigarh Appellant Vs. M/s SML Isuzu Limited (Formerly Swaraj Mazda Limited) Respondent CORAM: HON BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Ms. Urvashi Dhugga, Senior Standing Counsel for appellant. AJAY TEWARI, J. (ORAL) 1. Learned counsel for appellant-revenue states that since tax effect involved is less than monetary limit as prescribed in Circular No.3 of 2018 dated 11.07.2018 issued by Central Board of Direct Taxes, further amended vide Circular No.17 of 2019 dated 08.08.2019 read with Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, she has instructions to withdraw present appeal. However, she prayed that liberty be granted to appellant-revenue to file application for revival of appeal, in case something survives therein. 2. Dismissed as withdrawn with liberty as prayed for. 3. Since main case has been dismissed, pending application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) September 11, 2019 JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No 1 of 1 Pr. Commissioner of Income-tax-2, Chandigarh v. SML Isuzu Limited (Formerly Swaraj Mazda Limited)