The learned counsel for the appellant, based on instructions, seeks permission to withdraw the appeal and pending applications due to the low tax effect. The request is made in accordance with the Circular dated 22.08.2019 issued by the Department of Revenue, Ministry of Finance. The court grants permission, subject to just exceptions. Consequently, the appeal and pending applications are dismissed as withdrawn, while leaving the question of law open for future consideration.
In the mentioned case, the learned counsel representing the appellant seeks permission to withdraw the appeal and pending applications based on the Circular dated 22.08.2019 issued by the Department of Revenue, Ministry of Finance, due to low tax effect. 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 As a result, the appeal and pending applications are dismissed as withdrawn, while leaving the question of law open for further consideration. The order is signed and placed on the file for reference.

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The appeal and pending applications are dismissed as withdrawn, leaving question of law open.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 01, 2019
The Civil Appeal is dismissed as withdrawn in terms of the
signed order.
Pending applications, if any, stand disposed of.
(DEEPAK SINGH) (VIDYA NEGI)
COURT MASTER (SH) COURT MASTER (NSH)
[Signed order is placed on the file]