HIGH COURT OF MADHYA PRADESH, BENCH AT INDORE I T No. 45/2016 PRINCIPAL COMMISSIONER OF INCOME TAX VS. M/S. SHIVANGI ROLLING MILLS PVT LTD., ---1--- INDORE, Dated : 12/12/2019 Parties through their counsel. tax effect is less than one crore and therefore, in light of Circular dated 8/8/2019 issued by CBDT, fixing monetary limit, present appeal is dismissed as withdrawn. However, question of law is left open. appeals are not covered under Exceptional Clause of Circular dated 8/8/2019. (S. C. SHARMA) (SHAILENDRA SHUKLA) JUDGE JUDGE KR Digitally signed by Kamal Rathor Principal Commissioner of Income-tax v. Shivangi Rolling Mills Pvt. Ltd