Court No. - 35 Case :- INCOME TAX APPEAL No. - 50 of 2017 Appellant :- Principal Commissioner Of Income Tax-2 Kanpur Nagar Respondent :- M/S R.R. Perfumer Pvt. Ltd. Kanpur Nagar Counsel for Appellant :- Krishna Agarawal Counsel for Respondent :- Ashish Bansal Hon'ble Bharati Sapru,J. Hon'ble Piyush Agrawal,J. Shri Krishna Agarwal, learned counsel for appellant - Department states that tax effect involved in this appeal is below monetary limit of Rs.50,00,000/-. This appeal is, therefore, dismissed as not maintainable in view of Circular of Ministry of Finance dated 11.07.2018, as modified by F.N.390 /Misc. /116 /2017 -JC/, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs (Judicial Cell). Order Date :- 20.2.2019 Amit Mishra Principal Commissioner of Income-tax-2, Kanpur v. R.R. Perfumer Pvt. Ltd