Measures for reducing litigation- Clarification on Circulars 21/2015 and 8/2016

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....culars 21/2015 and 8/2016 reg. Instructions were issued vide CBDT Circular No. 21/2015 dated 10.12.2015, to the effect that appeals/SLPs should not be filed in cases where tax effect does not exceed the monetary limits specified under para 3 of the said Circular. It was also clarified therein that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits ....

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....isclosed foreign assets/ bank  accounts. The direction to 'contest on merits' negates the mechanical filing of appeals in these cases. 3.  However, it has been noticed that para 8 (c) of Circular No. 21 / 2015, regarding cases where addition made on account of Revenue Audit Objection is deleted, is being erroneously interpreted and appeals are being mechanically filed by th....