[2025:RJ-JP:773-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 22/2024 The Principal Commissioner Of Income Tax (Central), Rajasthan, 4Th Floor, Lic Building, Bhawani Singh Road, Ambedkar Circle, Jaipur. ----Appellant Versus Shri Satya Dev Arya, Proprietor M/s. Arya Showroom, Ganga Mandir, Bharatpur (Rajasthan) (Pan/gir No.-Aalhs3826D) ----Respondent For Appellant(s) : Mr. Meyhul Mittal for Mr. Siddharth Bapna For Respondent(s) : Mr. Rohan Chatter for Mr. Siddharth Ranka HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Order 07/ 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 present income tax 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 The appeal is dismissed as withdrawn. 3.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 SAHIL SONI /58