Circular No. 17 of 2019 dated August 8, 2019 (2019) 416 ITR 196 (St.) referred to Circular No. 3 of 2018 and its amendment dated August 20, 2018 in which the monetary limits for filing of Income-tax appeals by the Department before the Tribunal, the High Court, special leave petitions and appeals before the Supreme Court have been specified. Circular No. 17 of 2019 applies retrospectively to pending appeals. Thus, the Department appeal was not maintainable.(AY.2008-09)
ACIT v. Madhyam House Pvt. Ltd. (2020) 77 ITR 307 (Delhi)(Trib.)
S. 253 : Appellate Tribunal–Monetary limits-Tax effect less than prescribed limit-Circular is applicable to pending appeals. [S. 268A]