Section 268A of ITAct, 1961—Appeal—Relaxation in monetary limits for Departmental appeals, vide CBDT Circular dt. 8th Aug., 2019 shall be applicable to the pending appeals in addition to the appeals to be filed henceforth. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in the said Circular. ITO Vs. Dinesh Madhavlal Patel (2019) 201 TTJ 1 (Ahd-Trib)