Court No. - 35 Case :- INCOME TAX APPEAL No. - 161 of 2016 Appellant :- Pr. Commissioner Of Income Tax Respondent :- M/S Hussain International Counsel for Appellant :- Praveen Kumar,Praveen Kumar Counsel for Respondent :- Harsh Vardhan Gupta,Harshvardhan Gupta Hon'ble Bharati Sapru,J. Hon'ble Piyush Agrawal,J. Heard Sri Praveen Kumar, learned counsel for appellant and Shri Harshvardhan Gupta, learned counsel for respondents. Shri Praveen Kumar, learned counsel for department states that tax effect involved in this appeal is below monetary limit. This appeal is, therefore, dismissed as not maintainable in view of Circular No.3 of 2018 of F. No.279/Misc.142/2007-ITJ(Pt.), Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes dated 11.07.2018. Order Date :- 22.2.2019 S.P. Pr. Commissioner of Income-tax v. Hussain International