PR. COMMISSIONER OF INCOME TAX, vs. SHRI AMIT AGARWAL

[2024:RJ-JP:41649-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 14/2022 Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur. ----Appellant Versus Shri Amit Agarwal, 101, Near Pondrik Park, Brahampuri, Jaipur. ----Respondent For Appellant(s) : None For Respondent(s) : HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 30/09/2024 1. None present on behalf of the appellant in spite of two pass overs. 2. The tax effect in appeal is below Rupees Two Crores, in view of the circular of Central Board of Direct Taxes dated 17.09.2024, learned counsel for appellant seeks permission to withdraw the appeal. 3. The appeal is dismissed as withdrawn. 4. The formulated substantial question of law is kept open. 5. The appellant-Department shall be at liberty to move an application for revival in case the matter is not covered under the circular. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J HS/Tanisha/88