Revision of monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and Supreme Court - measures for reducing litigation - Reg.

Monetary limits for departmental appeals restrict filings to cases where the tax effect justifies pursuing appellate review.

Revision prescribes monetary thresholds limiting departmental appeals: appeals may be filed on merits only where the tax effect exceeds prescribed limits; tax effect is defined as the tax difference attributable to disputed issues (excluding interest unless disputed), computed separately for each assessment year, with composite orders and multi-assessee matters addressed per-year and per-assessee. Non-filing solely for monetary reasons must be recorded and does not imply acquiescence. Exceptions require contesting constitutional, ultra vires, or accepted audit-objection issues regardless of monetary effect.