Revision of monetary limits for filing appeals by the Department before Income tax Appellate Tribunals, High Courts and Supreme Court- measures for reducing litigation
INSTRUCTION NO. 5/2008, DATED 15-5-2008
Reference is invited to Board’s instructions No. 1979 dated 27-3-2000, No. 1985 dated 29-6-2000, No. 6 of 2003 dated 17-7-2003, No. 19 of 2003 dated 23-12-2003, No. 5/2004 dated 27-5-2004, No. 2/2005 dated 24-10-2005 and No. 5/2007 dated 16-7-2007, wherein monetary limits for filing departmental appeals (in Income-tax matters) and other conditions were specified, for filing appeals before Appellate Tribunals, High Courts and Supreme Court.
2. In supersession of the above instructions, it has been decided by the Board that departmental appeals will be filed before Appellate Tribunals, High Courts and Supreme Court as per monetary limits and conditions specified below.