Court No. - 4 Case :- INCOME TAX APPEAL No. - 35 of 2019 Appellant :- Commissioner Of Income Tax Exemption,Lko. Respondent :- M/S Himalayan Public Sewa Sansthan,Lko. Counsel for Appellant :- Manish Misra Hon'ble Munishwar Nath Bhandari,J. Hon'ble Alok Mathur,J. Learned counsel for Revenue submits that in this case tax effect is less than one crore. In view of above, appeal is not maintainable in view of Circular No. 3/2018 revised on 08.08.2019. Accordingly appeal is dismissed. Order Date :- 5.9.2019 A.K. Singh Commissioner of Income-tax Exemption, Lko v. Himalayan Public Sewa Sansthan