IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 662 ITA No. 403 of 2005 (O&M) Date of Decision : 18.09.2019 Commissioner of Income Tax, Jalandhar-II, Jalandhar Appellant Versus M/s Punjab Iron and Steel Co. Pvt. Ltd. Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Vivek Sethi, Senior Standing Counsel for appellant. With Mr. Varun Issar, Advocate None for respondent. 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, he has instructions to withdraw present appeal. However, he 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 Dismissed as withdrawn with liberty as prayed for. 1 of 2 ::: Downloaded on - 28-09-2019 12:20:25 ::: ITA No. 403 of 2005 (O&M) 2 3. Since main case has been dismissed, pending C.M. application, if any, also stands disposed of. ( AJAY TEWARI ) JUDGE ( HARNARESH SINGH GILL ) 18.09.2019 JUDGE pooja saini Whether speaking/reasoned? Yes/No Whether reportable? Yes/No 2 of 2 Commissioner of Income-tax, Jalandhar-II, Jalandhar v. Punjab Iron and Steel Co. Pvt. Ltd