Sec. 260A & 268A of Income Tax Act, 1961 - Appeal - There was a conditional withdrawal permitted. The Revenues Circular dated 11.7.2018, therefore, cannot be read de hors or by omitting this condition. One of the conditions in Clause 10(c) of the Circular is, where the Revenue Audit Objection in the case has been accepted by the Department. Since, the Revenue has not pointed out that this audit objection has been accepted by the department nor any record has been placed before the court and therefore, revenue’s tax appeal stands disposed of keeping in view the CBDT circulars dated 10.12.2015 and 11.07.2018.[2020] 315 CTR 585 (MP)