IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.263 of 2018 (O&M) Date of decision:20.09.2019 Commissioner of Income Tax (TDS)-1, Chandigarh Appellant Versus Area Manager, Distt. Office, Food Corporation of India ...Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. T.K.Joshi, Advocate for Mr. Denesh Goyal, Senior Standing counsel, for appellant. Mr. Maninder Arora, Advocate, for respondent. AJAY TEWARI, J. (ORAL) 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 Revenue to file application for revival of appeal, in case something survives therein. Dismissed as withdrawn with liberty as prayed for. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 20.09.2019 Hemlata Whether speaking/reasoned Yes / No Whether reportable Yes / No 1 of 1 Commissioner of Income-tax (TDS)-1, Chandigarh v. Area Manager, Distt. Office, Food Corporation of Inda