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CBDT Revises Monetary Limit For Filing Appeals To ITAT, High Court And SC

The CBDT has issued Instruction No 5/2014 dated 10.07.2014 whereby, with a view to reducing litigation, the monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and Supreme Court, have been upwardly revised.

Henceforth appeals shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder: –

Appeals in Income-tax matters Monetary Limit (in Rs)
Before Appellate Tribunal 4,00,000
U/s 260 A before High Court 10,00,000
Before Supreme Court 25,00,000

A definition of the term “tax effect” is given. Certain exceptions to the Instruction have also been stated. It is also made clear that the Instruction applies only to appeals filed on or after 10.07.2014 and that appeals filed before that date will be governed by the Instructions when then governed the matter.

4 comments on “CBDT Revises Monetary Limit For Filing Appeals To ITAT, High Court And SC
  1. Bobjee Kurien says:

    If one just looks into the cases before the ITAT and High court it becomes very clear that the CsIT are filing appeal contrary to the directions of the Board.The CCIT who monitors the filing of appeals turns a blind eye to the infructuous work .The search and seizure assts are cases where assts high pitched assts are made . Another feature that one will come across is that many cases where returns are under scrutiniy the additions are made in such a way that the tax effect is more than the limits set for filing an appeal .Both the assessee and the dept are the losers .

  2. Ravi Shankar Sistla says:

    This does not need a retrospective application, for appeals cannot be filed later than 30/60/90 days of the date of order of the lower fora.

    In other words, the Department cannot possibly file an appeal against an appeal order of the CIT(A) which was passed in say, 2011 for it would be barred by limitation.

  3. HARSHADRAI says:

    WITH A VIEW TO REDUCING LITIGATION. BENEFICIAL INSTRUCTION SHOULD BE APPLIED RETROSPECTIVELY IF GOVT. WANT TO REDUCE LITIGATION SO TIME & MONEY OF GOVT. & ASSESSEE SHALL BE SAVED. INCOME TAX DEMAND-REDUCE.

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