THE HONBLE SRI JUSTICE SANJAY KUMAR AND HON BLE SRI JUSTICE GUDISEVA SHYAM PRASAD I.T.T.A.No.330 of 2017 JUDGMENT: (Per SK,J) Ms.K.Mamata, learned senior standing counsel for Income Tax Department, fairly states that tax effect in this appeal is less than monetary limits fixed by Central Board of Direct Taxes under Circular No.21 of 2015 dated 10.12.2015. appeal therefore does not deserve consideration on merits and is accordingly dismissed on this short ground. Liberty is however given to Revenue to take appropriate steps if it is found hereinafter that said instructions of Central Board of Direct Taxes would not cover this matter. No order as to costs. JUSTICE SANJAY KUMAR Date: 03.07.2017 JUSTICE GUDISEVA SHYAM PRASAD GJ Pr. Commissioner of Income-tax-II, Hyderabad v. Idea Space Solutions Ltd