Ita/95/2018 Of The Pr.commissioner Of Income Tax-3 Ldh v. M/S Nikkamal Jewellers 455, The Mall Ldh

219IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH ITA No.95 of 2018 (O&M)Date of decision : 09.09.2019 The Pr. Commissioner of Income Tax-3, Ludhiana VerTSU ...... Appellant M/s Nikkamal Jewellers, 455The Mall, Ludhiana ...... Respondent CORAM: HON'BLE MR.JUSTICEKE AJAY TEWARIHON'BLE MR. JUSTICHARNARESH SINGH GILL--- Present ;Mr. Rajesh Katoch, Senior Standing Counsel withMs. Pridhi Jaswinder Sandhu, Junior Standing Counselfor the appellant. Ms. Radhika Suri, Senior Advocate with Mr. M.S.Kanda, Advocatefor the respondent. --- AJAY TEWARI, J. (Oral) 1]Learned 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 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appellant-revenue to file anapplication for revival of the appeal, in case something survives therein.2 Dismissed as withdrawn with liberty as prayed for. 3Since the main case has been dismissed, the pending C.M. Application, if any, also stands disposed of,