The Principal Commissioner Of Income Tax, Ranchi v. Devan Chand Jain (Huf

IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 58 of 2019 The Principal Commissioner of Income Tax, Ranchi --- Versus --- Appellant Devan Chand Jain (HUF) --- --- Respondent --- CORAM: Hon’ble Mr. Justice Aparesh Kumar Singh Hon’ble Mr. Justice Deepak Roshan Through: Video Conferencing --- For the Appellant: For the Respondent: Mr. Rahul Lamba, Advocate Mr. Biren Poddar, Sr. Advocate & Mr. Mahendra Kumar Chowdhary, Advocate ---- 06 / 23.03.2022 Learned counsel for the appellant Mr. Rahul Lamba seeks permission to withdraw this appeal on instruction as the tax effect of the disputed amount is less than the monetary limit for preferring the appeal before this Court in terms of CBDT Circular No. 23/2019. However, he seeks liberty for the appellant to prefer review petition before the Income Tax Appellate Tribunal in respect of the issues relating to levy of interest. 2. Liberty is granted to the appellant to do so, if permissible in law. However, in view of the prayer made on behalf of the appellant, instant appeal is dismissed as withdrawn. (Aparesh Kumar Singh, J) Ranjeet/ (Deepak Roshan, J)