IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 3416 OF 2017 PRINCIPAL COMMISSIONER OF INCOME TAX RAJKOT I Appellant(s) VERSUS PARAS A. MODI Respondent(s) ORDER Learned counsel for appellant, on instructions, issued by Department of Revenue, Ministry of Finance vide F. No.390/Misc./116/2017-JC dated 22.08.2019, seeks permission to withdraw this appeal along with pending applications therein due to low tax effect. Permission granted, subject to just exceptions. appeal and pending applications are dismissed as withdrawn, leaving question of law open. J (A.M. KHANWILKAR) J (DINESH MAHESHWARI) New Delhi Signature Not Verified January 20, 2020 Digitally signed by DEEPAK SINGH Date: 2020.01.22 17:10:31 IST Reason: ITEM NO.59 COURT NO.6 SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 3416/2017 PRINCIPAL COMMISSIONER OF INCOME TAX RAJKOT I Appellant(s) VERSUS PARAS A. MODI Respondent(s) Date : 20-01-2020 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Appellant(s) Mr. Arijit Prasad, Sr. Adv. Mr. H.A. Haseeb, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing counsel Court made following ORDER appeal and pending applications are dismissed as withdrawn, leaving question of law open. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH) [Signed order is placed on file] Principal Commissioner of Income-tax, Rajkot I v. Paras A. Modi