Revenue filed writ petition challenging the order of Tribunal wherein the Tribunal deleted levy of fee under section 234E of the Act for default in furnishing the statements .  Dismissing the petition the Court held that an appeal against an order passed by the Appellate Tribunal under section 234E of the Act was maintainable under section 260A. The circular dated August 8, 2019 (2019) 416 ITR (St.) 106) of the Central Board of Direct Taxes provides that no appeal shall be filed in the High Court in respect of an assessment year or years or years in which the tax effect is less than the monetary limit of Rs. one crore. The tax effect involved in the writ petition was below the monetary limit of Rs. one crore as prescribed in Circular No. 17. On the facts of the case, none of the exceptions as laid down by the Supreme Court in the case of Radha Krishan Industries v. State of Himachal Pradesh ( 2021 ) 88 GSTR 229 (SC ), 2021 SCC  Online SC 834 ,    principles governing the  excise of writ jurisdiction by the High Court in the presence of alternative  remedy  had been fulfilled. Referred , Whirpool  Corporation v . Registrar of Trade Marks Mumbai ( 1998 ) 8 SCC 1