[2025:RJ-JP:31450-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 37/2022 The Principal Commissioner of Income Tax (Central), Rajasthan, Fourth Floor, LIC Building-2, Bhawani Singh Road, Ambedkar Circle, Jaipur, Rajasthan. ----Appellant Versus M/s Bhivaram Panna Lal Kumawat, 602, Elements Mall, DCM Ajmer Road, Jaipur. (PIN/GIR No. AABFB3002C). ----Respondent For Appellant(s) : Mr. Siddharth Bapna with Mr. Sarvesh Jain, Mr. Meyhul Mitta and Mr. Rahul Kumar HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 13/08/2025 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 The appeal is dismissed as withdrawn. 3.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. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J AMIT/43