The learned counsel representing the appellant, in accordance with Circular dated 22.08.2019 issued by the Department of Revenue, Ministry of Finance, seeks permission to withdraw the appeal and any pending applications due to the low tax effect involved. The court grants permission for withdrawal, subject to any just exceptions. Consequently, the appeal and pending applications are dismissed as withdrawn, while leaving the question of law open for further consideration.
The learned counsel representing the appellant, referring to a circular issued by the Department of Revenue, Ministry of Finance, seeks permission to withdraw the appeal and any pending applications due to the low tax effect involved. The court grants permission, subject to just exceptions. As a result, the appeal and pending applications are dismissed as withdrawn, while leaving the question of law open for future consideration. This decision was confirmed by A.M. Khanwilkar and Dinesh Maheshwari. The appeal and pending applications are dismissed, leaving the question of law open, as stated in the signed order.

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The appeal and pending applications are dismissed as withdrawn, leaving question of law open.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 24, 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withdrawn, leaving question of law open in terms of the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]