[2025:RJ-JP:2000-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 108/2023 Principal Commissioner Of Income Tax, Jaipur-Ii, At New Central Revenue Building, Statue Circle, Jaipur(Raj.) -302005. ----Appellant Versus M/s Jap Info Systems Pvt. Ltd., 45 -46 Katewa Chambers Shastri Nagar Jaipur ----Respondent For Appellant(s) : Mr. Sandeep Pathak. For Respondent(s) : Mr. Siddharth Ranak. HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Order 15/01/2025 1. Since, the tax effect in appeal is below Rupees Two Crores, in view of the circular of Central Board of Direct Taxes dated 17.09.2024, learned counsel for appellant seeks permission to withdraw the appeal. 2. The appeal is dismissed as withdrawn. 3. The formulated substantial question of law is kept open. 4. The Department shall be at liberty to move an application for revival in case the matter is not covered under the circular. (VINOD KUMAR BHARWANI),J (INDERJEET SINGH),J MG/141