Section 253 of the Income-tax Act, 1961—Appeal - Appeal to appellate tribunal - Appeal of the Revenue is required to be dismissed in limine because as per Circular, all pending appeals filed by Revenue are liable to be dismissed as a measure for reducing litigation where the tax effect does not exceed the prescribed monetary limit which is now revised at Rs.50 Lakhs and in the case of assessee, the tax effect on the disputed issues raised by the Revenue is stated to be not exceeding Rs.50 lakhs - ITO V/s DUSHYANT MANILAL PANDYA - [2020] 183 ITD 581 (ITAT-AHMEDABAD)