Commissioner Of Income Tax, Dehradun v. Roorkee

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL SRI JUSTICE RITU BAHRI, C.J. AND SRI JUSTICE RAKESH THAPLIYAL, J. 19 FEBRUARY, 2024 INCOME TAX APPEAL NO. 12 OF 2012 Commissioner of Income Tax, Dehradun. ..Appellant. Versus M/s Divine International, Chowk Bazar, Roorkee (Haridwar). ………Respondent Roorkee Counsel for the appellant :Mr. H.M. Bhatia. Counsel for the respondents :Mr. Arvind Vashisth, learned Senior Counsel assisted by Ms. Disha Vashisth, learned counsel for the respondent. Upon hearing the learned Counsel, the Court made the following JUDGMENT : (per Ms. Ritu Bahri, C.J.) The tax effect, in the present case, is Rs. 49,16,264/- and as per the Circular No. 17/2019 dated 8[th] August, 2019 issued by the Director, (ITJ) Central Board of Direct Taxes, New Delhi, if the tax effect is upto Rs. 1 crore, the Appeal should be withdrawn. 2. Counsel for the appellant, therefore, seeks permission to withdraw the Appeal. 3. The Appeal stands dismissed as withdrawn. _____________ RITU BAHRI, C.J. __________________ RAKESH THAPLIYAL, J.