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We hold that the revised/enhanced minimum threshold limit of tax effect of Rs. 50,00,000/- vide aforesaid recent CBDT 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 ITAT. Accordingly, in view of the aforesaid recent CBDT Circular No. 17/2019, dated 08/08/2019; the direction in aforesaid earlier Circular dated 11.07.2018 to withdraw/not press Revenue's appeal with tax effect below Rs. 20,00,000/-; is now to be read as direction to withdraw/not press Revenue's appeal with tax effect below revised/enhanced limit of Rs. 50,00,000/-.

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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)

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