"Permission Granted to Withdraw Appeal with Low Tax Effect: Appeal and Pending Applications Dismissed as Withdrawn, Question of Law Left Open"

In this case, the learned counsel representing the appellant seeks permission to withdraw the appeal and any pending applications, based on instructions received from the Department of Revenue, Ministry of Finance. The reason for the withdrawal is the low tax effect involved in the matter. The court grants permission, subject to certain exceptions. As a result, the appeal and pending applications are dismissed as withdrawn. It is important to note that the court leaves the question of law open, which implies that it remains unresolved and open for future consideration. The decision was made by Justice A.M. Khanwilkar. This synopsis highlights the appellant's request to withdraw, the court's permission granted with exceptions, the dismissal of the appeal and pending applications, and the retention of the question of law for future deliberation.

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The appeal and pending applications are dismissed as withdrawn, leaving question of law open.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

December 17, 2019

The appeal and pending applications are dismissed as withdrawn

in terms of the singed order.

(DEEPAK SINGH) (VIDYA NEGI)

COURT MASTER (SH) COURT MASTER (NSH)

(signed order is placed on the file)