Monetary thresholds for appellate filings limit departmental cross objections and High Court references; below limit filings may not be considered. The Board clarifies that the increased monetary limit for appeals to the Income Tax Appellate Tribunal applies equally to departmental cross objections; cross objections below the monetary threshold already filed should be pursued for dismissal as withdrawn/not pressed and such filings may not be considered henceforth. The same monetary threshold rule applies to references to High Courts; references below the threshold should be pursued for dismissal as withdrawn/not pressed and future references below that limit may not be entertained.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Monetary thresholds for appellate filings limit departmental cross objections and High Court references; below limit filings may not be considered.
The Board clarifies that the increased monetary limit for appeals to the Income Tax Appellate Tribunal applies equally to departmental cross objections; cross objections below the monetary threshold already filed should be pursued for dismissal as withdrawn/not pressed and such filings may not be considered henceforth. The same monetary threshold rule applies to references to High Courts; references below the threshold should be pursued for dismissal as withdrawn/not pressed and future references below that limit may not be entertained.
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