Income Tax vide Circular no. 23/2019 dated 6th September,2019 gives exception to monetary limits for filing of departmental appeals before Income Tax Appellate Tribunal(ITAT), High Courts and SLPs/appeals before Supreme Court.
Board has decided not withstanding anything contained in any circular issued under section 268A specifying monetary limits for filing of departmental appeals before ITAT/HC/SLPs/SC, appeals may be filed on merits as an exception to said circular, where board, by way of special order direct filing of appeal on merit in cases involved in organized tax evasion activity.
https://www.incometaxindia.gov.in/communications/circular/circular_23_2019.pdf