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    <description>CBDT Circular No. 17/2019 enhanced the monetary limit for departmental appeals and applied that limit to pending appeals as well. Where the tax effect fell below the prescribed threshold, the Revenue could not continue the appeals and they were liable to be withdrawn or not pressed. A limited liberty was preserved for the Revenue to seek recall if a case had been wrongly included or fell within an exception. The appeals were therefore treated as non-maintainable under the applicable litigation policy.</description>
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