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<h1>Revised Income Tax Appeal Limits: Rs. 4L for Tribunal, Rs. 10L for High Courts, Rs. 25L for Supreme Court.</h1> The circular revises the monetary limits for filing departmental appeals in income tax matters to reduce litigation. Appeals should not be filed if the tax effect is below Rs. 4,00,000 for the Appellate Tribunal, Rs. 10,00,000 for High Courts, and Rs. 25,00,000 for the Supreme Court. The tax effect is defined as the difference between assessed and disputed tax amounts, excluding interest unless disputed. Exceptions include cases involving constitutional challenges or illegal rulings. These guidelines apply to appeals filed from July 10, 2014, onward, with prior cases governed by earlier instructions.