Commissioner Of Income Tax Ii v. Gujarat Ambuja Exports Ltd

C/TAXAP/604/2013 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 604 of 2013 =========================================COMMISSIONER OF INCOME TAX IIVersus GUJARAT AMBUJA EXPORTS LTD =========================================Appearance: MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1RULE SERVED(64) for the RESPONDENT(s) No. 1 ========================================= CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANIandHONOURABLE DR.JUSTICE A. P. THAKER Date : 27/11/2018 ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1.Ms. Mauna Bhatt, learned Senior Standing Counsel for the appellant has submitted a note together with a communication dated 29.10.2018 of the Joint Commissioner of Income Tax (Judicial), for Principal Chief Commissioner of Income Tax, Gujarat, Ahmedabad, instructing her to withdraw the appeal as the tax effect is below the monetary limit of Rs.50,00,000/- and the case does not fall in the exceptional clauses as per the CBDT Circular No.3/2018 dated 11.07.2018, reserving a right to revive the appeal in case any discrepancy comes to notice at a later stage after withdrawal of the appeal as human error cannot be ruled out. 2.Permission as prayed for is granted. The appeal is dismissed as withdrawn with liberty as aforesaid. [ Harsha Devani, J. ] hiren [ A. P. Thaker, J. ]