$ 35. * IN HIGH COURT OF DELHI AT NEW DELHI + ITA 1435/2010 COMMISSIONER OF INCOME TAX ..... Appellant Through: Ms. Adeeba Mujahid, Junior Standing Counsel. versus ASSOCIATION OF UNIFIED TELECOM SERVICE PROVIDERS OF INDIA ..... Respondent Through: CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA ORDER % 03.09.2019 In light of circular dated 08.08.2019 issued by Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), Government of India, which fixes monetary limit in respect of tax effect, inter alia, before High Court in which Department could pursue matter as Rs. 1,00,00,000/- and in view of fact that tax effect in present case is Rs.45,60,206/-, present appeal is disposed of as not pressed. VIPIN SANGHI, J SANJEEV NARULA, J SEPTEMBER 03, 2019 B.S. Rohella Commissioner of Income-tax v. Association of Unified Telecom Service Providers of India