2019 (8) TMI 1653

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....t is directed against the order dated 02.11.2018 of ld. CIT (A), Kota for the assessment year 2015-16. As per the grounds of appeal, the tax effect calculated by the AO in respect of the relief granted by the ld. CIT (A) which has been challenged in the present appeal is less than Rs. 50 lacs. 2. We have heard the ld. D/R as well as the ld. A/R. At the outset, we note that the tax effect in this ....

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....ppeals before Supreme Court for reducing litigation. Appeals/SLPs in Incometax matters Monetary Limit (Rs.) (previous limit) Monetary Limit (Rs.) (Revised Limit) Before Appellate Tribunal 20,00,000 50,00,000 Before High Court 50,00,000 1,00,00,000 Before Supreme Court 1,00,00,000 2,00,00,000 * The Assessing Officer shall calculate the tax effect separately for every assessment year i....