Commissioner Of Income Tax, Central, Calcutta v. M/S Somany Pilkington's Ltd

363IN THE HIGH COURT OF PUNJAB AND HARYANA.AT CHANDIGARH Date of decision : 20.01.2020ITR No.171 of 1996 (O&M) M/s Somany Pilkington's Ltd. ...... Applicant VeTSuU Commissioner of Income Tax, Central, Calcutta...... Respondent ITR No.172 of 1996 (O&M) M/s Somany Pilkington's Ltd. ...... Applicant VeTSuU Commissioner of Income Tax, Central, Calcutta...... Respondent ITR No.173 of 1996 (O&M) Commissioner of Income Tax, Central, Calcutta...... Applicant Versus M/s Somany Pilkington's Ltd....... Respondent ITR No.174 of 1996 (O&M) Commissioner of Income Tax, Central, Calcutta...... Applicant Versus M/s Somany Pilkington's Ltd. ...... Respondent CORAM: HON'BLE MR.JUSTICE AJAY TEWARTHON'BLE MR. JUSTICAVNEESH JHINGAN 000 Present :Mr. Anchit Sharma, Advocate for the applicant(in ITR No.171 and 172 of 1996). Mr. Vaibhav Gupta, Advocatefor Income Tax Department-respondent (in ITR No.171 and 172 of 1996)for the applicant in ITR No.173 and 174 of 1996) AJAY TEWARI, J. (Oral) ITR No.171 and 172 of 1996 Counsel tor the applicant prays for permission to withdraw these references. Allowed as prayed for, Dismissed as withdrawn. ITR No.173 and 174 of 1996 Learned counsel for the applicant-revenue states that sincethe tax effect involved is less than the monetary limit as prescribed inCircular No.3 of 2018 dated 11.07.2018 issued by the Central Board ofDirect Taxes, further amended vide Circular No.l7 of 2019 datedO08 O8.2019 read with Letter No.BF.No.279/Misc/M-93/2018-ITJ dated20.08.2019, he has instructions to withdraw the present appeal. However,he prayed that liberty be granted to the appellant-revenue to file anapplication for revival of the appeal, in case something survives therein. Counsel for the respondent is not in a position to deny this fact. Dismissed as withdrawn with liberty as prayed for. Since the main cases have been dismissed as withdrawn, thepending Civil Miscellaneous Applications, if any, also stand disposed off, (AJAY TEWARI )JUDGE !"!#" ! !pooja sharma-l Whether speaking/reasonedWhether Reportable : ( AVNEESH JHINGAN)JUDGE Yes/NoYes/No