Neutral Citation No. - 2025:AHC:36170-DB Court No. - 40 Case :- INCOME TAX APPEAL No. - 39 of 2023 Appellant :- Principal Commissioner Of Income Tax (Central) And Another Respondent :- Babita Khurana Counsel for Appellant :- Ashish Agrawal Counsel for Respondent :- Suyash Agarwal Hon'ble Shekhar B. Saraf,J. Hon'ble Vipin Chandra Dixit,J. Heard Sri Ashish Agrawal, learned counsel appearing on behalf of the department and Sri Suyash Agarwal, learned counsel appearing on behalf of the respondent. Sri Ashish Agarwal, learned counsel for the department states that the tax effect involved in this appeal is below the monetary limit of Rs.2,00,00,000/-. In light of the same, learned counsel appearing on behalf of the department submits that this appeal may be dismissed as withdrawn in view of Circular No.09/2024 dated September 17, 2024, F.N.279/Misc./M-74 /2024 -ITJ, Ministry of Finance, Department of Revenue, Central Board of Direct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. Accordingly, this appeal is dismissed as withdrawn. Order Date :- 11.3.2025 Dev (Vipin Chandra Dixit,J.) (Shekhar B. Saraf,J.) Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad