HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 2/2023 Principal Commissioner Of Income Tax-1, Income Tax Department, New Central Revenue Building, Statue Circle, Jaipur, Rajasthan. ----Appellant Versus Pratap Technocrats Pvt. Ltd., B-21, Shakti Bhawan, Sivaji Godara Colony, Khatipura, Jhotwara, Jaipur-302012. ----Respondent For Appellant(s) : Mr. Anuroop Singhi. Mr. N. S. Bhati. For Respondent(s) : Ms. Satwika Jha. HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Order 07/01/2025 Since the tax effect in appeal is below Rupees Two Crores, counsel for the appellant wants to withdraw the present appeal in view of the Circular dated 17.09.2024 issued by the Central Board of Direct Taxes. In that view of the matter, this appeal is dismissed as withdrawn.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. (VINOD KUMAR BHARWANI),J (INDERJEET SINGH),J Tushar/103