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
