2019 (9) TMI 1631

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....k CA ORDER PER SUDHANSHU SRIVASTAVA, JM This appeal has been filed by the Revenue against the order of the Ld. CIT(A)-XXXIII, New Delhi, dated 31/10/2014, for Assessment Year 2006-07. From the grounds of appeal, we observe that the tax effect in this case is below monetary limit for filing appeals by the Department. The CBDT Vide Circular No.17/2019, dated 08/08/2019 has increased the monetary....

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....be removed. 2. As step towards further management of litigation, it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly, the table for monetary limits specified in Para 3 of the Circular shall read as follows: S.No. Appeals/SLPs in Income-tax matters Monetar....

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....puted issues exceeds the monetary limit specified in para 3. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. Further, even in the case of composite order of any High Court or appellate authority which involves more than one assessment year and common issues in more than one assessment year, no appeal sh....