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Section 268A of the Income Tax Act, 1961 — Filing of Appeal — In order to file appeal before Tribunal, revised/enhanced minimum threshold limit of tax effect of Rs.50 lacs vide Circular No 17/2019, dated 08-08-2019 is applicable not only for appeals to be filed by revenue in future but also for appeals already filed by revenue in Tribunal— Income tax Officer vs. Aditya Buildwell P. Ltd. [2019] 179 ITD 549 (Delhi-trib)