In this case, the learned counsel representing the appellant seeks permission to withdraw the appeal and pending applications based on the Circular issued by the Department of Revenue, Ministry of Finance on 22.08.2019 regarding low tax effect. The request for withdrawal is granted, subject to just exceptions. Consequently, the appeal and pending applications are dismissed as withdrawn. However, the question of law remains open for future consideration.
In this case, the learned counsel representing the appellant seeks permission to withdraw the appeal and pending applications based on the Circular issued by the Department of Revenue, Ministry of Finance on 22.08.2019 regarding low tax effect. The request for withdrawal is granted, subject to just exceptions. As a result, the appeal and pending applications are dismissed as withdrawn. The question of law remains open for future consideration. The signed order reflecting these decisions is placed on 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withdrawn, leaving question of law open.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 15, 2019
The appeal and pending applications are dismissed as
withdrawn, leaving question of law open in terms of the
signed order.
(DEEPAK SINGH) (VIDYA NEGI)
COURT MASTER (SH) COURT MASTER (NSH)
[Signed order is placed on the file]