In terms of Circular No.17/2019 dated 8 August 2019 which modified the earlier Circular No.3/2018 dated 11 July 2018 issued by the Central Board of Direct Taxes, the offices of the Revenue have been directed to withdraw the pending appeals wherein the tax effect involved is less than the threshold limit of Rs. 1 crore provided in the said circular, subject to not falling in any of the exceptions mentioned therein.