Revision of monetary limits for filing appeals by the Department before Income tax Appellate Tribunals, High Courts and Supreme Court- measures for reducing litigation

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....tal appeals (in Income-tax matters) and other conditions were specified, for filing appeals before Appellate Tribunals, High Courts and Supreme Court. 2. In supersession of the above instructions, it has been decided by the Board that departmental appeals will be filed before Appellate Tribunals, High Courts and Supreme Court as per monetary limits and conditions specified below. 3. Appeals will henceforth be filed only in cases where the tax effect exceeds monetary limits given hereunder :— Sl. No. Appeals in Income- tax matters Monetary Limit(In Rs.) 1. Appeal before Appellate Tribunal 2,00,000/- 2. Appeal under section 260A before High Court 4,00,000/- 3. Appeal before Supreme Court 10,00,000/- 4. For this purpose, "tax ....

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....ar(s), if it is decided to file appeal in respect of the year(s) in which 'tax effect' exceeds the monetary limit prescribed. 6. In a case where appeal before a Tribunal or a Court is not filed only on account of the tax effect being less than the monetary limit specified above, the Commissioner of Income-tax shall specifically record that "even though the decision is not acceptable, appeal is not being filed only on the consideration that the tax effect is less than the monetary limit specified in this instruction". Further, in such cases, there will be no presumption that the Income-tax Department has acquiesced in the decision on the disputed issues. The Income-tax Department shall not be precluded from filing an appeal against the disp....