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2019 (10) TMI 1257 - HC - Wealth-taxMaintainability of appeal - monetary limit - low tax effect - HELD THAT:- Appellants submit that the appeal is not maintainable in view of the monetary limits in terms of Circular No.17 of 2019 dated 08.08.2019 passed by Director (ITJ), Central Board Direct Taxes, New Delhi and also in terms of the Circular No.5 of 2019 dated 05.02.2019 passed by the Deputy Commissioner of Income Tax(OSD)-(ITJ), Central Board Direct Taxes. In view of the submission made, the appeal is dismissed as such.
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