"Appellant Withdraws Appeal Due to Low Tax Effect, Leaving Legal Questions Open".

In the given case, the counsel representing the appellant has sought permission to withdraw the appeal and any pending applications related to it. This request is made based on instructions received from the Department of Revenue, Ministry of Finance, citing a low tax effect. The court has granted permission for the withdrawal, subject to certain exceptions. As a result, the appeal and any pending applications are dismissed as withdrawn, while leaving the relevant legal questions open for further consideration and interpretation.

1. 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.

2. Permission granted, subject to just exceptions.

3. The appeal and pending application(s) are dismissed as withdrawn, leaving question(s) of law open.

(A.M. KHANWILKAR)

(DINESH MAHESHWARI)

NEW DELHI

JANUARY 17, 2020

The appeal and pending application(s) are

dismissed as withdrawn in terms of the signed order.

(NEETU KHAJURIA)

COURT MASTER

(VIDYA NEGI)

COURT MASTER

(Signed order is placed on the file.)