https://www.taxtmi.com/article/detailed?id=8721 Circulars issued under Section 268A set monetary thresholds for departmental appeals, but recent CBDT circulars add exceptions allowing appeals on merits in cases of alleged organised tax evasion involving securities transactions despite those thresholds. Circular No. 17/2019 increased the monetary limits and clarified assessment year wise computation of tax effect; Circular No. 23/2019 permits, by special Board order, escalation of cases that the Board identifies as organised tax evasion, while raising concerns about the short interval between circulars, the unspecified basis for additional exceptions, and evidentiary practices relied on by tax authorities. en-us Mon, 16 Sep 2019 11:14:29 +0530 Fri, 22 Aug 2025 23:43:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8721 Circulars issued under Section 268A set monetary thresholds for departmental appeals, but recent CBDT circulars add exceptions allowing appeals on merits in cases of alleged organised tax evasion involving securities transactions despite those thresholds. Circular No. 17/2019 increased the monetary limits and clarified assessment year wise computation of tax effect; Circular No. 23/2019 permits, by special Board order, escalation of cases that the Board identifies as organised tax evasion, while raising concerns about the short interval between circulars, the unspecified basis for additional exceptions, and evidentiary practices relied on by tax authorities. Articles Income Tax Mon, 16 Sep 2019 11:14:29 +0530 https://www.taxtmi.com/article/detailed?id=8721