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2019 (11) TMI 1804 - AT - Income TaxMaintainability of appeal before ITAT on low tax effect - monetary limits as revised vide circular F. No. 279/Misc./M-93/2018-ITJ, dt. 20/08/2019 - HELD THAT:- As per the circulars all the revenue appeals filed before the ITAT, having tax effect of less than Rs. 50,00,000/- have to treated as withdrawn. As relying on case of ITO vs. Dinesh Madhavlal Patel [2019 (8) TMI 752 - ITAT AHMEDABAD] we dismiss this appeal of the revenue as withdrawn.
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