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of <h1>New Income Tax Appeal Thresholds Set Under Revised Rules to Limit Litigation and Streamline Cases</h1> The Department of Revenue has revised the monetary thresholds for filing appeals in income tax matters to reduce litigation. Appeals before the Income Tax Appellate Tribunal are permitted only if the tax effect exceeds Rs. 10,00,000, before High Courts if it exceeds Rs. 20,00,000, and before the Supreme Court if it exceeds Rs. 25,00,000. The tax effect excludes interest unless the interest itself is disputed and includes notional tax on disputed additions or penalty reductions. Appeals must be filed on a per-assessment-year basis, and composite orders involving multiple years require appeals for all years if any exceed the limits. Appeals below these thresholds may be withdrawn or not pressed, with no presumption of departmental acceptance of decisions. Exceptions requiring appeals regardless of tax effect include constitutional challenges, invalidity of Board orders, accepted audit objections, and undisclosed foreign assets. These limits do not apply to writ matters or non-income tax direct taxes. The instructions apply retrospectively to pending and future appeals.
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