INCOME TAX APPEAL No.-48 of 2016 Appellant :- Prl. Commissioner Of Income Tax Respondent :- Hari Om Gupta Counsel for Appellant :- Shubham Agrawal Counsel for Respondent :- Archi Agrawal,Rahul Agarwal Hon'ble Bharati Sapru,J. Hon'ble Rohit Ranjan Agarwal,J. Shri Shubham Agrawal, learned counsel for appellant states that 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 Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. Prl. Commissioner of Income-tax v. Hari Om Gupta