CBDT Circular No. 17/2019, dated 8-8-2019 revising/enhancing minimum threshold limit to tax effect from Rs. 20 lakhs to Rs. 50 lakhs were applicable retrospectively to all pending appeals. (AY. 2018-19, 2019-20)
ACIT v. Northern Motors (P.) Ltd. (2022) 195 ITD 207/ 216 TTJ 17(UO) (Amritsar)(Trib.) ACIT v. Acme Forgings (2022) 195 ITD 207/ 216 TTJ 17(UO) (Amritsar) (Trib.) ACIT v. Ashok Kumar Uppal (Dr.) (2022) 195 ITD 207 / 216 TTJ 17(UO) (Amritsar)(Trib.)
S. 268A : Appeal-CBDT Circular-Tax effect from Rs 20 lakhs to Rs 50 lakhs-Enhancing limit-Applies appeals pending before ITAT.