Upgrad LLM

new limit for filing appeals by department before itat hc sc


To reduce the volume of litigation the CBDT has revised monetory limit of tax effect for filing appeals by Department before ITAT, High Courts and Supreme Court. Now appeals/ SLPs would not be filed by department in cases where the tax effect does not exceed the monetary limits given hereunder:

Before Appellate Tribunal            Rs.10,00,000/-

Before High Court                       Rs.20,00,000/-

Before Supreme Court                 Rs.25,00,000/-

Circular No. 21/2015 [F No 279/Misc.142/2007-ITJ (Pt)] dated 10-12-2015

 
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