IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 03 of 2023 The Principal Commissioner of Income Tax (Central) Patna, 3rd Floor, C.R. Building, Birchand Patel Marg, P.O and P.S-Patna, District-Patna- 80001 (Bihar) ….. Appellant/Appellant Versus M/s Chandra Awas Pvt. Ltd, Chandra Centre, 1B, Kalimati Road, Sakchi, P.O- Sakchi, P.S Sakchi, Jamshedpur-831001. ….. Respondent/Respondent --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE DEEPAK ROSHAN --------- For the Appellant: Mr. Anurag Vijay, Advocate --------- 05/Dated: 31.01.2025 Counsel for the appellant seeks to withdraw the appeal in view of the fact that the tax effect is below Rs.2 crores as per the circular issued by the CBDT. Permission is accorded. Accordingly, the appeal is dismissed. (M.S. Ramachandra Rao, C.J.) (Deepak Roshan, J.) Manoj/ Pramanik /Cp.2