The appellant's counsel, based on the instructions received, requested to withdraw the appeal and pending applications due to the low tax effect. The court granted permission to withdraw the appeal, subject to certain exceptions. As a result, the appeal and pending applications were dismissed as withdrawn, while leaving the question of law open for future consideration.
Learned counsel for the appellant, in accordance with Circular dated 22.08.2019 issued by the Department of Revenue, Ministry of Finance, sought permission to withdraw the appeal and pending applications due to low tax effect. The court granted permission, subject to just exceptions. Consequently, the appeal and pending applications were dismissed as withdrawn, while leaving the question of law open for future consideration. The order was signed and placed on the file.

Learned counsel for the appellant, on instructions, in terms of Circular dated 22.08.2019 bearing No. F.No.390/Misc./116/2017-JC issued by the Department of Revenue, Ministry of Finance, seeks permission to withdraw this appeal along with pending applications therein due to low tax effect.
Permission granted, subject to just exceptions.
The appeal and pending applications are dismissed as withdrawn, leaving question of law open.
(A.M. KHANWILKAR)
(DINESH MAHESHWARI)
New Delhi
October 17, 2019
The appeal and pending applications are dismissed as
withdrawn, leaving question of law open in terms of
signed order.
(DEEPAK SINGH) (VIDYA NEGI)
COURT MASTER (SH) COURT MASTER (NSH)
[Signed order is placed on the file]