Principal Commissioner Of Income Tax - 2 v. Bahubali Shantilal Shah

C/TAXAP/462/2016 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 462 of 2016 ========================================================== PRINCIPAL COMMISSIONER OF INCOME TAX - 2VersusBAHUBALI SHANTILAL SHAH ==========================================================Appearance: MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1NOTICE SERVED(4) for the RESPONDENT(s) No. 1 ========================================================== 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 The appeal is dismissed as withdrawn with liberty as aforesaid.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) Vijay (A. P. THAKER, J)