Uttarakhand High Court
Commissioner Of Income Tax vs Sanjay Mohan Uniyal on 13 November, 2018
Author: Alok Singh
Bench: Ramesh Ranganathan, Alok Singh
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
Income Tax Appeal No. 24 of 2014
With
Application for Withdrawal No. 17574 of 2018
Commissioner of Income Tax. ............ Appellant
Versus
Sanjay Mohan Uniyal. ............ Respondent
Mr. Hari Mohan Bhatia, Senior Standing Counsel for the appellant.
JUDGMENT
Coram: Hon'ble Ramesh Ranganathan, C.J.
Hon'ble Alok Singh, J.
Dated: 13th November, 2018 RAMESH RANGANATHAN, C.J. (Oral) This Application is filed by the Revenue seeking permission to withdraw the appeal on the ground that the value of the appeal is below the monetary limit specified by the CBDT in Circular No. 3 of 2018 dated 11.07.2018, as subsequently amended on 20.08.2018. The said Circular provides for certain exceptions.
2. Mr. Hari Mohan Bhatia, learned Senior Standing Counsel for the Income Tax would seek liberty of this Court to file an appeal afresh in case the Department were to later find that the appeal falls within one of the exceptions mentioned in the Circular.
3. Granting liberty as sought for, the appeal is dismissed as withdrawn. The Application for withdrawal also stands disposed of.
(Alok Singh, J.) (Ramesh Ranganathan, C. J.) 13.11.2018 13.11.2018 G