INCOME TAX APPEAL No. - 176 of 2011 Appellant :- Commissioner Of Income Tax Respondent :- M/S.K.M.Sugar Mills Ltd. Counsel for Appellant :- C.S.C.,Ashish Agarwal,Shubham Agarwal Counsel for Respondent :- S.K. Garg,Ashish Bansal Hon'ble Bharati Sapru,J. Hon'ble Rohit Ranjan Agarwal,J. 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 :- 21.8.2019 V.S.Singh Commissioner of Income-tax v. K.M.Sugar Mills Ltd