Sec. 260A, 263 & 268A of Income-tax Act, 1961 - Appeal – The assessee raised preliminary objections with regard to the maintainability of appeals as according to him, in each of the appeal, filed by the Revenue tax effect is less than the limit prescribed in the Circular issued by the CBDT being Circular No. 17 of 2019 dt. 8th Aug., 2019. The policy of the Department is to reduce the litigation specifying the monetary limits for filing of the tax appeals in income matters by the Department before the Appellate Authority, High Courts and SLP/Appeals before the Supreme Court. The Circular in question do not distinguish the order passed under s. 263 or any other Section of the Act, 1961, but it refers the monetary limits prescribed in the circulars itself and if any appeal is filed, which is not a writ-matter, then the monetary limits prescribed under the circular would apply and the Department is bound by such monetary limits and accordingly, the Department cannot pursue the matter, if the monetary limit prescribed in the circular is adhered-to. High Court dismissed all appeals of the Department holding that “it would not exceed the monetary limits prescribed in the Circular No. 17 of 2019, dt. 8th Aug., 2019”. - PR. CIT V/s VINODBHAI RANCHHODBHAI PAREKH - [2020] 316 CTR 346 (GUJ)