Revising Monetary limits for filing Departmental appeals/references before Tribunal, High Courts and Supreme Court - Measures for reducing litigation.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....me Court - Measures for reducing litigation - regarding Reference is invited to Board's Instructions No.1903 dated 28th October, 1992 and Instruction No.1777 dated 4th November, 1987 wherein monetary limits of Rs.25,000/- for departmental appeals (in Income-tax matters) before the Appellate Tribunal, Rs.50,000/- for filing reference to the High Court and Rs.1,50,000/- for filing appeal to the Sup....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....verse judgements relating to the following should be contested irrespective of revenue effect: (i) Where Revenue Audit objection in the case has been accepted by the Department. (ii) Where Board's order, notification, instruction or circular is the subject matter of an adverse order. (iii) Where prosecution proceedings are contemplated against the assessee. (iv) Where the constitutional validi....