Section 268A of the Income Tax Act, 1961—Appeal—Appeal filed by revenue was not maintainable as the tax effect in this case is less than Rs.1 crore and is covered by Circular No.17/2019 dated 08.08.2019 issued by the Director, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, Delhi and as per the said circular, the monetary limit to file an appeal before the High Court is fixed at Rs.1 crore which in case of assessee is less than Rs. 1 crore — CIT vs. Shriram properties (p.) ltd. [2020] 269 TAXMAN 313 (MAD)