Revision of monetary limits for filing of appeals by the Department

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Circular No. 3/2018

F No 279/Misc. 142/2007-ITJ (Pt)
Government of India
Ministry of Finance
Department of Revenue
Central Board Direct Taxes

New Delhi the 11th July, 2018

Subject: Revision of monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court-measures for reducing litigation-Reg.

Reference is invited to Board’s Circular No. 21 of 2015 dated 10.12.2015 wherein monetary limits and other conditions for filing departmental appeals (in Income-tax matters) before Income Tax Appellate Tribunal, High Courts and SLPs/ appeals before Supreme Court were specified.

  1. In supersession of the above Circular, it has been decided by the Board that departmental appeals may be filed on merits before Income Tax Appellate Tribunal and High Courts and SLPs/ appeals before Supreme Court keeping in view the monetary limits and conditions specified below.

  2. Henceforth, appeals/ SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder:

S. No.

Appeals/ SLPs in Income-tax matters

Monetary Limit (Rs.)
 1

Before Appellate Tribunal

20,00,000
 2

Before High Court

50,00,000
 3

Before Supreme Court                                                        1,00,00,000

Download Complete Circular_3_2018

Related posts:

  1. The revised limits for filing of appeals by the Income Tax Department have been made applicable retrospectively to pending appeals
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