Sec. 260A & 268A of Income Tax Act, 1961 — Appeal - Since, the tax effect is less than one crore and therefore, in the light of the Circular dated 8/8/2019 issued by the CBDT, fixing the monetary limit, the revenue’s tax appeal is dismissed as withdrawn. - PR. CIT V/s KALIMUDDIN BADNAWARWALA - [2020] 315 CTR 584 (MP)