Commissioner Of Income Tax v. M/S New Prime Net Work

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Income Tax Appeal No. 6 of 2013 With Application for Withdrawal No. 17557 of 2018 Commissioner of Income Tax. ..………. Appellant Versus M/s New Prime Net Work. ..………. Respondent Mr. Hari Mohan Bhatia, Senior Standing Counsel for the appellant. Mr. P.R. Mullick, Advocate for the respondent. JUDGMENT Coram: Hon’ble Ramesh Ranganathan, C.J. Hon’ble Alok Singh, J. Dated: 13[th] November, 2018 RAMESH RANGANATHAN, C.J. (Oral) This Application is filed by the Revenue seeking permission to withdraw the appeal on the ground that the value of the appeal is below the monetary limit specified by the CBDT in Circular No. 3 of 2018 dated 11.07.2018, as subsequently amended on 20.08.2018. The said Circular provides for certain exceptions. 2. Mr. Hari Mohan Bhatia, learned Senior Standing Counsel for the Income Tax would seek liberty of this Court to file an appeal afresh in case the Department were to later find that the appeal falls within one of the exceptions mentioned in the Circular. 3. Granting liberty as sought for, the appeal is dismissed as withdrawn. The Application for withdrawal also stands disposed of. G (Alok Singh, J.) (Ramesh Ranganathan, C. J.) 13.11.2018 13.11.2018