{"id":1467,"date":"2014-07-12T00:00:00","date_gmt":"2014-07-11T18:30:00","guid":{"rendered":""},"modified":"2016-07-29T10:55:09","modified_gmt":"2016-07-29T05:25:09","slug":"monetary-limits-for-filing-income-tax-appeals-before-appellate-tribunal-high-court-and-supreme-court-is-revised","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/income-tax\/monetary-limits-for-filing-income-tax-appeals-before-appellate-tribunal-high-court-and-supreme-court-is-revised\/","title":{"rendered":"Monetary Limits for filing Income Tax appeals before Appellate Tribunal, High Court and Supreme Court is revised"},"content":{"rendered":"<p style=\"text-align: justify;\">The Central Board of Direct Taxes has revised the monetary limits of filing the appeals before \u00a0\u00a0appellate tribunal, high court and Supreme Court.<\/p>\n<p style=\"text-align: justify;\">Henceforth, appeals shall not be filed in cases where the \u201ctax effect\u201d does not exceed the monetary limits given hereunder\u2026<\/p>\n<table style=\"width: 638px; height: 150px; border: 0px #808080; margin-right: auto; margin-left: auto; background-color: rgba(0, 0, 0, 0);\" rules=\"all\">\n<tbody>\n<tr>\n<td width=\"67\"><strong>Sr. No.<\/strong><\/td>\n<td width=\"358\"><strong>Appellate<br \/>\nAuthority<\/strong><\/td>\n<td width=\"213\"><strong>Monetary<br \/>\nLimit (Rs.)<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"67\">1<\/td>\n<td width=\"358\">Appellate Tribunal<\/td>\n<td width=\"213\">4 Lakh<\/td>\n<\/tr>\n<tr>\n<td width=\"67\">2<\/td>\n<td width=\"358\">Before High Court (U\/s<br \/>\n260)<\/td>\n<td width=\"213\">10 lakh<\/td>\n<\/tr>\n<tr>\n<td width=\"67\">3<\/td>\n<td width=\"358\">Before Supreme Court<\/td>\n<td width=\"213\">25 lakh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">It is also clarified that appeal should not file merely because tax effect in the case exceeds the monetary limits. Filing of appeal is to be decided on merit basis.<\/p>\n<p style=\"text-align: justify;\">Here tax effect means &#8220;tax effect&#8221; means the difference between the tax on the total income assessed and the tax that would have been chargeable had such total income have\u00a0been reduced by the amount of income in respect of the issues against which appeal is intended to be filed (I.e. &#8220;disputed issues&#8221;).<\/p>\n<p style=\"text-align: justify;\"><strong>Interest on tax should ignore:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\n<p style=\"text-align: justify;\">The tax will not include any interest thereon, except where chargeability of interest itself is in dispute. In case the chargeability of interest is the issue under dispute, the amount of interest shall be the tax effect.<\/p>\n<p style=\"text-align: justify;\"><strong>In case of Loss return notional tax is the tax effect:<\/strong><\/p>\n<p style=\"text-align: justify;\">In cases where returned loss is reduced or assessed as income, the tax effect would include notional tax on disputed additions. In case of penalty orders, the tax effect will mean quantum of penalty deleted or reduced in the order to be appealed against.<\/p>\n<p style=\"text-align: justify;\"><strong>Appeals can be filed only with reference to the tax effect of relevant assessment year exception &#8211; Composite order of common issue in more than one assessment year:<\/strong><\/p>\n<p style=\"text-align: justify;\">The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal, can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified. 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 as above. In other words, henceforth, appeals can be filed only with reference to the tax effect in the relevant assessment year.<\/p>\n<p style=\"text-align: justify;\">However, in case of a 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, appeal shall be filed in respect of all such assessment years even if the &#8216;tax effect&#8217; is less than the prescribed monetary limits in any of the year(s), if it is decided to file appeal in respect of the year(s) in which &#8216;tax effect&#8217; exceeds the monetary limit prescribed. In case where a composite order \/ judgment involve more than one assessee, each assessee shall be dealt with separately.<\/p>\n<p style=\"text-align: justify;\">For more clarification kindly refer <a href=\"https:\/\/taxclick.org\/PDF\/revision-of-monetary-limits-10-07-2014-signed.pdf\" target=\"_blank\"><strong>INSTRUCTION NO. 5\/2014 [F. NO. 279\/MISC.142\/2007-ITJ (PT.)]<\/strong><strong>,\u00a0<\/strong><strong>DATED\u00a0<\/strong>10-7-2014<\/a>.<\/p>\n<table rules=\"none\">\n<tbody>\n<tr>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>The Central Board of Direct Taxes has revised the monetary limits of filing the appeals before \u00a0\u00a0appellate tribunal, high court and Supreme Court. Henceforth, appeals shall not be filed in cases where the \u201ctax effect\u201d does not exceed the monetary limits given hereunder\u2026 Sr. No. Appellate Authority Monetary Limit (Rs.) 1 Appellate Tribunal 4 Lakh &#8230; <a title=\"Monetary Limits for filing Income Tax appeals before Appellate Tribunal, High Court and Supreme Court is revised\" class=\"read-more\" href=\"https:\/\/taxclick.org\/type\/income-tax\/monetary-limits-for-filing-income-tax-appeals-before-appellate-tribunal-high-court-and-supreme-court-is-revised\/\" aria-label=\"More on Monetary Limits for filing Income Tax appeals before Appellate Tribunal, High Court and Supreme Court is revised\">Read more<\/a><\/p>\n","protected":false},"author":12,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[4],"tags":[141,26],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Monetary Limits for filing Income Tax appeals before Appellate Tribunal, High Court and Supreme Court is revised - All About Finance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxclick.org\/type\/income-tax\/monetary-limits-for-filing-income-tax-appeals-before-appellate-tribunal-high-court-and-supreme-court-is-revised\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Monetary Limits for filing Income Tax appeals before Appellate Tribunal, High Court and Supreme Court is revised - All About Finance\" \/>\n<meta property=\"og:description\" content=\"The Central Board of Direct Taxes has revised the monetary limits of filing the appeals before \u00a0\u00a0appellate tribunal, high court and Supreme Court. 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