2016 (6) TMI 1297

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.... For the Revenue : Ms. Sulekha Verma, CIT DR ORDER Per N. K. Saini, AM: These appeals by the department are directed against the separate orders each dated 04.03.2013 of ld. CIT(A)- XXVIII, New Delhi. 2. During the course of hearing, the Learned counsel for the assessee at the very outset stated that the tax effect in each of these appeals is less than Rs. 10,00,000/-, therefore, the d....

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....iling the appeals before the Appellate Tribunal or the Courts, said instructions/directions are binding on the income tax authorities. 5. It is noticed that the CBDT has issued Circular No.21 of 2015 dated 10.12.2015, vide which it has revised the monetary limit to Rs. 10,00,000/- for not filing the appeal before the Tribunal. The relevant portion of the said circular reads as under: "....

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....above shall not apply to writ matters and direct tax matters other than Income tax. Filing of appeals in other Direct tax matters shall continue to be governed by relevant provisions of statute & rules. Further, filing of appeal in cases of Income Tax, where the tax effect is not quantifiable or not involved, such as the case of registration of trusts or institutions under section 12A of the IT Ac....