"Court Allows Withdrawal of Appeal and Pending Applications Due to Low Tax Effect, Leaving Legal Question Unresolved".

The learned counsel representing the appellant, acting on instructions from the Department of Revenue, Ministry of Finance, sought permission to withdraw the appeal and its pending applications due to a low tax effect. This request was made in accordance with the F. No.390/Misc./116/2017-JC document dated 22.08.2019. The court granted permission for withdrawal, subject to certain just exceptions. As a result, the appeal and all pending applications were dismissed as withdrawn, leaving the question of law open for further consideration. This order was issued on January 20, 2020, in New Delhi, with A.M. Khanwilkar and Dinesh Maheshwari presiding. Court Masters Deepak Singh and Vidya Negi recorded the dismissal of the appeal and pending applications. The signed order has been placed on the file.

Learned counsel for the appellant, on instructions, issued by the Department of Revenue, Ministry of Finance vide F. No.390/Misc./116/2017-JC dated 22.08.2019, 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The appeal and pending applications are dismissed as withdrawn, leaving question of law open.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

January 20, 2020

The appeal and pending applications are dismissed as

withdrawn, leaving question of law open.

(DEEPAK SINGH) (VIDYA NEGI)

COURT MASTER (SH) COURT MASTER (NSH)

[Signed order is placed on the file]