Monetary limits for departmental appeals: thresholds govern filing, with a carve-out for organised tax evasion cases on merit. Revised monetary thresholds govern when the revenue department may file appeals in income-tax matters before appellate tribunals, higher courts and the Supreme Court, applying to appeals, SLPs, cross-objections and references and extending to pending matters with the option to withdraw pending appeals below the thresholds. A supervisory exception permits filing on merits despite the thresholds where the Board, by special order, directs appeals in cases involving organised tax-evasion schemes or where lower appellate forums have not adequately considered the department's factual or legal position.