MANU/DTCR/0035/2015
Ministry : Ministry of Finance
Department/Board : CBDT
Circular No. : 21/2015
Date : 10.12.2015
Notification/ Circulars Referred : Instruction No 5/2014 dated 10.07.2014 MANU/CBDT/0041/2014
Citing Reference:
Instruction No 5/2014 dated 10.07.2014 MANU/CBDT/0041/2014 Superceded
Revision of monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal and High Courts and SLP before Supreme Court - measures for reducing litigation
Reference is invited to Board's instruction No 5/2014 dated 10.07.2014 wherein monetary limits and other conditions for filing departmental appeals (in Income-tax matters) before Appellate Tribunal and High Courts and SLP before the Supreme Court were specified.
2. In supersession of the above instruction, it has been decided by the Board that departmental appeals may be filed on merits before Appellate Tribunal and High Courts and SLP before the Supreme Court keeping in view the monetary limits and conditions specified below.
3. Henceforth, appeals/ SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder:
Sl. No.
|
Appeals in Income-tax matters
|
Monetary Limit (in Rs)
|
1
|
Before Appellate Tribunal
|
10,00,000/-
|
2
|
Before High Court
|
20,00,000/-
|
3
|