Court No. - 35 Case :- INCOME TAX APPEAL No. - 48 of 2017 Appellant :- Principal Commissioner Of Income Tax-2 Kanpur Nagar Respondent :- M/S Commercial Engineers And Body Builders Co. Ltd. Kanpur Counsel for Appellant :- Krishna Agarawal Counsel for Respondent :- Rahul Aga,Rahul Agarwal Hon'ble Bharati Sapru,J. Hon'ble Rohit Ranjan Agarwal,J. Shri Krishna Agarwal, learned counsel for department, states that in view of new circulars issued by Government of India, tax effect involved in this appeal is below monetary limit. This appeal is, therefore, dismissed as not maintainable in view of Circular Nos.17/2019 of F.No.279/Misc.142/2007-ITJ(Pt.), dated 8.8.2019 and F.No.279/Misc./M-93/2018-ITJ, dated 20.8.2019 Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. Order Date :- 22.8.2019 AKJ Principal Commissioner of Income-tax-2 Kanpur Nagar v. Commercial Engineers and Body Builders Co. Ltd