INCOME TAX APPEAL No. - 63 of 2005 Appellant :- Commissioner Of Income Tax And Another Respondent :- M/S Microfin Securities P Ltd Counsel for Appellant :- Praveen Kumar Counsel for Respondent :- Ashish Bansal,S.K. Garg Hon'ble Bharati Sapru,J. Hon'ble Rohit Ranjan Agarwal,J. Heard Sri Praveen Kumar, learned Counsel for appellant and Sri Ashish Bansal, learned Counsel for assessee. Learned counsel for assessee states that in view of circular 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 No.17/2019 of F.No.279/Misc.142/2007-ITJ(Pt.), dated 8.8.2019 Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes Judicial Section. Order Date :- 26.8.2019 S.P. Commissioner of Income-tax And Another v. Microfin Securities P. Ltd