107-1 IN HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA No.400 of 2019 Date of Decision: 27.02.2020 Principal Commissioner of Income Tax, Bathinda Appellant Versus M/s HPCL Mittal Energy Ltd., Bathinda Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present:Mr. Vivek Sethi, Sr. Standing Counsel and Mr. Varun Issar, Jr. 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, 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 Dismissed as withdrawn with liberty as prayed for. 3. Since main case has been dismissed, pending C.M. Application, if any, also stands disposed of. [AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE February 27, 2020 pankaj baweja 1. Whether speaking/ reasoned : Yes / No 2. Whether reportable : Yes / No Principal Commissioner of Income-tax, Bathinda v. HPCL Mittal Energy Ltd