The appellant claimed that a new circular dated 17-9-2024, had been issued in which monetary limits for filing Income Tax Appeals had been enhanced to Rs. 2 crores and since in the present case the tax liability of assessee was less than Rs. 2 crores, in light of aforesaid circular dated 17-9-2024, the present appeal may be disposed of.Appeal of revenue dismissed due to monetary tax limit.  Circular No. 9/2024 [F. NO. 279/MISC./M-74/2024-ITJ], dated 17-09-2024