2019 (10) TMI 345

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....ORDER PER KULDIP SINGH, JUDICIAL MEMBER : The Appellant, Deputy Commissioner of Income Tax, Circle-1, New Delhi (hereinafter referred to as 'the revenue') by filing the present appeal sought to set aside the impugned order dated 02/03/2016 passed by the Commissioner of Income-tax (Appeals)-22, New Delhi qua the assessment year 2012-13. 2. Perusal of the aforesaid appeal filed by the Reven....

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....ncement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court - Amendment to Circular 3 of 2018 -Measures for reducing litigation. Reference is invited to the Circular No.3 of 2018 dated 11.07.2018 (the Circular) of Central Board of Direct Taxes (the Board) and its amendment dated 20th August. 201....

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....- 3 Before Supreme Court 2,00,00,000/- 3. Further, with a view to provide parity in filing of appeals in scenarios where separate order is passed by higher appellate authorities for each assessment year vis-a-vis where composite order for more than one assessment years is passed. para 5 of the circular is substituted by the following para: "5. The Assessing Officer shall....

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.... effect is less than the monetary limit specified in para 3. In case where a composite order/ judgment involves more than one assessee. each assessee shall be dealt with separately." 4. In view of the CBDT Circular No.17/2019 dated 8th August, 2019 having retrospective effect as coordinate Bench of the Tribunal in case of Dinesh Madhavlal Patel [TS-469-ITAT- 2019(Ahd)] 2019-TIOL-1556-ITAT-AHM d....