$ 25. * IN HIGH COURT OF DELHI AT NEW DELHI + ITA 288/2019 and CM APPL. 14760-14761/2019 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: versus SAM INDIA BUILTWELL (P) LTD., ..... Respondent Through: Mr. Salil Kapoor, Mr. CS Anand and Mr. Sumit Lalchandani, Advocates. 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.35,34,460/-, present appeal is disposed of as not pressed. VIPIN SANGHI, J SANJEEV NARULA, J SEPTEMBER 03, 2019 B.S. Rohella Principal Commissioner of Income-tax (Central)-2 v. Sam India Builtwell (P) Ltd