PR. COMMISSIONER OF INCOME TAX vs. BIRMA DEVI

[2024:RJ-JP:41269-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 140/2019 Pr. Commissioner Of Income Tax, Jaipur-2, Jaipur ----Appellant Versus Birma Devi, B-21, Jadon Nagar, Near Railway Station, Durgapura, Jaipur (Rajasthan) ----Respondent For Appellant(s) : Mr. Sandeep Pathak For Respondent(s) : None HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 26/09/2024 1. 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 appeals. 2. The appeal is dismissed as withdrawn. 3. The formulated substantial question of law is kept open. 4. The 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 Riya/Aarzoo/ 107