Court No. - 3 Case :- INCOME TAX APPEAL No. - 106 of 2010 Appellant :- Commissioner Of Income Tax And Another Respondent :- M/S Sunbeam English School Counsel for Appellant :- Praveen Kumar,Krishna Agarawal Counsel for Respondent :- S.K. Garg,A. Bansal Hon'ble Pankaj Mithal,J. Hon'ble Umesh Chandra Tripathi,J. Heard Sri Krishna Agarwal, learned counsel for appellants and Sri Ashish Bansal, learned counsel for respondent. tax incidence involved in this appeal is less than monetary limit of Rs.20,00,000/- prescribed for filing appeal before Hon'ble High Court as per CBDT's Circular No.21 of 2015 dated 10th December, 2015. said circular is applicable even to pending appeals and this appeal does not fall within any of exception clause provided in circular. In view of above, Department cannot maintain this appeal and it is accordingly dismissed. Order Date :- 22.8.2017 Nadim Commissioner of Income-tax and Another v. Sunbeam English School