HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 19/2024 Principal Commissioner of Income Tax, Jaipur-Ii, At New Central Revenue Building Statue Circle Jaipur (Raj.)- 302005. ----Appellant Versus Shri Madan Mohan Gupta, A-30 Saraswati Colony Sanganer Jaipur ----Respondent For Appellant(s) : Mr. Sandeep Pathak For Respondent(s) : None present HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 14/08/2025 Since the tax effect in appeal is below rupees two crores, in view of the circular of Central Board of Direct Taxes dt. 17.9.2024, learned counsel for the appellant seeks permission to withdraw the appeal. The appeal is dismissed as withdrawn. The formulated substantial question of law is kept open. 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 Brijesh 81.