Ita/353/2013 Of Commissioner Of Income-Tax Patiala v. M/S Aggarwal Steel Rolling Mills & Metal Industries

997IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH ITA No.353 of 2013 (O&M)Date of decision : 31.10.2019 Commissioner of Income Tax Patiala ...... Appellant VerTSU M/s Aggarwal Steel Rolling Mills & MetalIndustries ...... Respondent CORAM: HON'BLE MR.JUSTICE AJAY TEWART HON'BLE MRS.JUSTICEALKA SARIN /// Present :Ms. Pridhi Jaswinder Sandhu, Advocate forMr. Kunal Sharma, Advocatefor the appellant. None for the respondent. /// AJAY TEWARI, J. (Oral) inLearned counsel for the appellant-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 datedOS.O08.2019 read with Letter No.E.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appellant-revenue to file anapplication for revival of the appeal, in case something survives therein.2 Dismissed as withdrawn with liberty as prayed for. 3,Since the main case has been dismissed, the pending C.M.Application, if any, also stands disposed of. | (AJAY TEWARITJUDGE 31.10.2019pooja sharma-l Whether speaking/reasonedWhether Reportable | ( ALKA SARINJUDGE Yes/NoYes/No