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 lakhs vide 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— Assistant Commissioner of income tax vs. Bulland Buildtech P. ltd [2019] 178 ITD 790 (Delhi-trib)