1 ITA-125-2014 High Court Of Madhya Pradesh ITA-125-2014 (THE COMMISSIONER OF INCOME TAX Vs LAL BAHADUR SINGH CHOUHAN (HUF)) Jabalpur, Dated : 10-02-2020 Mr. Sanjay Lal, Advocate for appellant. Learned counsel for appellant-revenue states that since tax effect involved is Rs.22,59,442/-, he has instructions to withdraw present appeal in view of Circular No.17/2019 dated 8.8.2019 issued by Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), New Delhi. However, he prayed that liberty be granted to Revenue to file application for revival of appeal, in case something survives therein. Accordingly, this appeal is dismissed as withdrawn with liberty as prayed for. It is, however, clarified that withdrawal of appeal by Revenue shall not be taken to be affirmation of order of Tribunal on merits. Further, legal issue as claimed by Revenue is being left open to be adjudicated in appropriate case. (AJAY KUMAR MITTAL) (VIJAY KUMAR SHUKLA) CHIEF JUSTICE JUDGE C Digitally signed by CHRISTOPHER PHILIP Date: 13/02/2020 11:30:19 Commissioner of Income-tax v. Lal Bahadur Singh Chouhan (HUF)