$ 49 * IN HIGH COURT OF DELHI AT NEW DELHI + ITA 271/2007 COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr.Sunil Agarwal, Senior Standing Counsel with Mr.Tushar Gupta and Ms.Priya, Advocates versus KANCHAN BHALLA ..... Respondent Through: Mr.Prakash Kumar, Mr.Ravi Pratap Mall and Mr.Uma Shankar, Advocates CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MS. JUSTICE REKHA PALLI ORDER % 11.12.2019 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/-; addition pressed in present appeal of Rs. 2,98,855/-, as also letter dated 20.11.2019 issued by ACIT, Judicial-2, New Delhi, tax effect in present appeal being below permissible tax effect limit, present appeal is disposed of. VIPIN SANGHI, J REKHA PALLI, J DECEMBER 11, 2019 v Commissioner of Income-tax v. Kanchan Bhalla