Dy. Commissioner Of Income Tax 2 (1) v. Shri Ganesh Prasad Khetan

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 32 of 2019 • Deputy Commissioner of Income Tax, 2(1), Raipur (C.G.) ---- Appellant

Versus

• Shri Ganesh Prasad Khetan, Shankar Nagar, Raipur (C.G.) ---- Respondent For Appellant :

Ms. Naushina Afrin Ali, Advocate on behalf of Shri Amit Chaudhari, Senior Standing Counsel.

Hon'ble Shri P. R. Ramachandra Menon, Chief Justice Hon'ble Shri Justice Parth Prateem Sahu , Judge Judgment on Board Per P. R. Ramachandra Menon, Chief Justice 29.07.2019 1.

The appeal arises from the verdict dated 24.06.2016 passed by the Income Tax Appellate Tribunal, Raipur Bench, Raipur (for short, 'ITAT'). 2.

The learned standing counsel appearing for the Appellant submits that by virtue of the change in circumstances, particularly as well as litigation policy notified by the Central Government vide the Circular No. 3/2018 bearing F. No. 279/Misc. 142/2007-ITJ (Pt) dated 11.07.2018, the subject matter of the appeal does not cross the financial barrier placed in pursing further steps. 3.

In the said circumstances, the learned standing counsel submits that the Appellant does not press this appeal. It is accordingly dismissed. Sd/- Sd/- (P. R. Ramachandra Menon) (Parth Prateem Sahu) Chief Justice Judge Brijmohan