ASSISTANT COMMISSIONER INCOME TAX Vs. PRAVEEN SALUJA

JUDGEMENT

(1.) Interference declined by this Court in Tax Case No.93/2018 on 15.05.2019 is sought to be re-set by filing the present MCC with reference to some material aspects stated as omitted to be brought to the notice of this Court.

(2.) The learned Standing Counsel submits that, after filing the MCC on 31.07.2019, some subsequent developments have taken place, whereby the Ministry of Finance Department of Revenue, Central Board of Direct Taxes has issued Circular bearing No.17/2019 on 08.08.2019, whereby the instructions have been given with reference to the new litigation policy as to the circumstances under which cases should be filed and pursued. Paragraph 3 of the said Circular reads as follows :

(3.) By virtue of the turn of events, the learned Standing Counsel submits that no purpose will be served in pursuing this matter and hence appropriate orders could be passed.