INCOME TAX APPEAL No.-14 of 1999 Appellant :- Commissioner Of Income Tax Respondent :- M/S Sharma Brothers Counsel for Appellant :- S.C.Misra Hon'ble Munishwar Nath Bhandari,J. Hon'ble Alok Mathur,J. Heard Sri Manish Misra, learned counsel appearing for Revenue and Sri Amit Sharma, learned counsel representing respondent. Learned counsel appearing for Revenue is not pressing this appeal as tax effect in instant appeal is less than Rs.50,000/-, thus is covered by Circular dated 11th July, 2019, issued by Central Board of Direct Taxes (CBDT). appeal is accordingly dismissed. Order Date :- 8.8.2019 A. Verma Commissioner of Income-tax v. Sharma Brother