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<h1>Section 268A Empowers CBDT to Set Monetary Limits for Appeals to Reduce Minor Case Litigation</h1> Section 268A allows the CBDT to set monetary limits to manage departmental appeals and reduce litigation in minor cases. Currently, the department can appeal if the tax effect exceeds 60,00,000 for ITAT, 2,00,00,000 for High Court, and 5,00,00,000 for the Supreme Court. Not filing an appeal on an issue for a specific assessee in a particular year does not prevent the department from appealing the same issue for the same or another assessee in different years. The assessee cannot claim departmental agreement on an issue due to the absence of an appeal.