Jamshedpur, District Singhbhum East … … v. M/S South India Roadways, Nh

IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 41 of 2013 The Commissioner of Income Tax, 47, Circuit House Area, PO & PS Bistupur, Jamshedpur, District Singhbhum East … … Appellant Versus M/s South India Roadways, NH-33, Dimna Chowk, PO & PS Mango, Town Jamshedpur, District Singhbhum East … … Respondent CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE APARESH KUMAR SINGH For the Appellant : Mr. Deepak Roshan, Advocate For the Respondent : Ms. Darshna Poddar Mishra, Advocate ----- Order No. 11 : Dated13[th] September, 2018 On 30[th] August, 2018, we had dictated an order dismissing the appeal as not pressed on the ground of tax effect of the appeal being below the threshold level of Rs.50 Lakhs as per Circular No. 3 of 2018 issued by the CBDT on 11[th] July, 2018. After dictating the order, it appeared to us that the learned Advocate for the Tax Authority ought to obtain specific instruction as to whether such tax effect was falling below the threshold level or not. On 6[th]September, 2018, we had directed the matter to be listed today (13[th] September, 2018) keeping in abeyance the order already dictated. Today, Mr. Deepak Roshan, learned Advocate for the Tax Authority, has obtained specific instruction that the appeal ought to be withdrawn on account of tax effect falling below Rs.50 Lakhs. Accordingly, this appeal is dismissed as not pressed. Earlier order passed on 30[th] August, 2018 shall stand recalled. (Aniruddha Bose, C.J.) (Aparesh Kumar Singh, J.)