Court No. - 35 Case :- INCOME TAX APPEAL No. - 123 of 2017 Appellant :- Pr. Commissioner Of Income Tax-Ii Agra Respondent :- Shri Ram Shankar Agarwal Counsel for Appellant :- Praveen Kumar Counsel for Respondent :- Rahul Agarwal Hon'ble Bharati Sapru,J. Hon'ble Rohit Ranjan Agarwal,J. Heard Shri Praveen Kumar, learned counsel for Department and Sri Rahul Agarwal, learned Counsel for assessee. Learned Counsel for assessee states that in view of 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 :- 16.10.2019 S.P. Pr. Commissioner of Income-tax-II Agra v. Ram Shankar Agarwal