Neutral Citation No. - 2025:AHC:11740-DB Court No. - 40 Case :- INCOME TAX APPEAL No. - 48 of 2019 Appellant :- Principal Commissioner Of Income Tax Respondent :- Shri Gopeshwar Sheetgrah P. Ltd. Counsel for Appellant :- Praveen Kumar Counsel for Respondent :- Dr. Akhilesh Kumar,Shambhu Chopra(Senior Adv.) Hon'ble Shekhar B. Saraf,J. Hon'ble Vipin Chandra Dixit,J. 1. Heard Sri Gaurav Mahajan, learned counsel appearing on behalf of the appellant, Sri Shambhu Chopra, learned Senior Advocate assisted by Ms. Mahima Jaiswal, learned counsel appearing on behalf of respondent. 2. Sri Gaurav Mahajan, learned counsel appearing for the appellant states that the tax effect involved in this appeal is below the monetary limit of Rs.2,00,00,000/- and, therefore, the appeal may be dismissed as withdrawn in view of Circular No.09/2024 dated September 17, 2024, F.N.279/Misc./M-74 /2024 -ITJ, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. 3. Accordingly, this appeal is dismissed as withdrawn. Order Date :- 23.1.2025 DKS (Vipin Chandra Dixit, J.) (Shekhar B. Saraf, J.) Digitally signed by :- DEEPAK KUMAR SRIVASTWA High Court of Judicature at Allahabad