Court No. - 35 Case :- INCOME TAX APPEAL No. - 516 of 2008 Appellant :- Commissioner Of Income Tax Muzaffarnagar Respondent :- M/S Samrat Rice Mills P Ltd. Muzaffarnagar Counsel for Appellant :- S.S.C. I.T.,Krishna Agarwal,Shambhu Chopra Counsel for Respondent :- Rahul Agarwal Hon'ble Bharati Sapru,J. Hon'ble Rohit Ranjan Agarwal,J. Learned counsel for department states that in view of new circulars 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 Nos.17/2019 of F.No.279/Misc.142/2007- ITJ(Pt.), dated 8.8.2019 and F.No.279/Misc./M-93/2018-ITJ, dated 20.8.2019 Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. Order Date :- 24.9.2019 V.S.Singh Commissioner of Income-tax, Muzaffarnagar v. Samrat Rice Mills P Ltd