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<h1>Appeal Dismissed Due to Tax Limit</h1> <h3>The Pr. Commissioner of Income Tax-I Kanpu Versus Shri Pankaj Jaisawl</h3> The Allahabad HC dismissed the appeal in 2018 as not maintainable due to the tax effect falling below the monetary limit, referring to circular no.21 of ... Maintainability of appeal - monetary limit - Held that:- Effect involved in this appeal is below the monetary limit, therefore, this appeal is dismissed as not maintainable in view of the circular no.21 of 2015 of CIT (A&J), CBDT, New Delhi. The Allahabad High Court, in 2018, dismissed the appeal as not maintainable due to tax effect being below the monetary limit, citing circular no.21 of 2015 of CIT (A&J), CBDT, New Delhi.