{"id":4334,"date":"2018-07-13T03:56:04","date_gmt":"2018-07-12T22:26:04","guid":{"rendered":"https:\/\/taxclick.org\/?p=4334"},"modified":"2018-07-13T03:59:45","modified_gmt":"2018-07-12T22:29:45","slug":"revision-monetary-limits-filing-appeals-department","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/income-tax\/revision-monetary-limits-filing-appeals-department\/","title":{"rendered":"Revision of monetary limits for filing of appeals by the Department"},"content":{"rendered":"

Circular No. 3\/2018<\/b><\/span><\/span><\/span><\/span><\/p>\n

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

New Delhi the 11th July, 2018<\/span><\/span><\/span><\/span><\/p>\n

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

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

    \n
  1. \n

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

  2. \n

    Henceforth, appeals\/ SLPs shall not be filed in cases where the tax effect <\/span><\/span><\/span><\/span>does not exceed the monetary limits given hereunder:<\/span><\/span><\/span><\/span><\/p>\n<\/li>\n<\/ol>\n

    \n
    \n\n\n\n\n<\/colgroup>\n\n\n\n\n\n
    \n

    S. No.<\/b><\/span><\/span><\/span><\/span><\/p>\n<\/td>\n

    		\n

    Appeals\/ SLPs in Income-tax <\/b><\/span><\/span><\/span><\/span>matters<\/b><\/span><\/span><\/span><\/span><\/p>\n<\/td>\n

    		\n

    Monetary Limit (Rs.)<\/b><\/span><\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

    \u00a01<\/td>\n\n

    Before Appellate Tribunal<\/span><\/span><\/span><\/span><\/p>\n<\/td>\n

    		\n

    20,00,000<\/span><\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

    \u00a02<\/td>\n\n

    Before High Court<\/span><\/span><\/span><\/span><\/p>\n<\/td>\n

    		\n

    50,00,000<\/span><\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

    \u00a03<\/td>\n\n

    Before Supreme Court\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><\/span><\/span>1,00,00,000<\/span><\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/dd>\n<\/dl>\n

    Download Complete Circular_3_2018<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

    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 … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","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":[84],"yoast_head":"\nRevision of monetary limits for filing of appeals by the Department<\/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\/revision-monetary-limits-filing-appeals-department\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Revision of monetary limits for filing of appeals by the Department\" \/>\n<meta property=\"og:description\" content=\"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 ... Read more\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxclick.org\/type\/income-tax\/revision-monetary-limits-filing-appeals-department\/\" \/>\n<meta property=\"og:site_name\" content=\"All About Finance\" \/>\n<meta property=\"article:published_time\" content=\"2018-07-12T22:26:04+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-07-12T22:29:45+00:00\" \/>\n<meta name=\"author\" content=\"Taxclick Team\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Taxclick Team\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/taxclick.org\/type\/income-tax\/revision-monetary-limits-filing-appeals-department\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/taxclick.org\/type\/income-tax\/revision-monetary-limits-filing-appeals-department\/\"},\"author\":{\"name\":\"Taxclick Team\",\"@id\":\"https:\/\/taxclick.org\/#\/schema\/person\/001610fef58d5ab169d94a2403c6a227\"},\"headline\":\"Revision of monetary limits for filing of appeals by the Department\",\"datePublished\":\"2018-07-12T22:26:04+00:00\",\"dateModified\":\"2018-07-12T22:29:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/taxclick.org\/type\/income-tax\/revision-monetary-limits-filing-appeals-department\/\"},\"wordCount\":189,\"commentCount\":1,\"publisher\":{\"@id\":\"https:\/\/taxclick.org\/#organization\"},\"keywords\":[\"appeals\"],\"articleSection\":[\"Income Tax\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/taxclick.org\/type\/income-tax\/revision-monetary-limits-filing-appeals-department\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/taxclick.org\/type\/income-tax\/revision-monetary-limits-filing-appeals-department\/\",\"url\":\"https:\/\/taxclick.org\/type\/income-tax\/revision-monetary-limits-filing-appeals-department\/\",\"name\":\"Revision of monetary limits for filing of appeals by the Department\",\"isPartOf\":{\"@id\":\"https:\/\/taxclick.org\/#website\"},\"datePublished\":\"2018-07-12T22:26:04+00:00\",\"dateModified\":\"2018-07-12T22:29:45+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/taxclick.org\/type\/income-tax\/revision-monetary-limits-filing-appeals-department\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/taxclick.org\/type\/income-tax\/revision-monetary-limits-filing-appeals-department\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/taxclick.org\/type\/income-tax\/revision-monetary-limits-filing-appeals-department\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/taxclick.org\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Revision of monetary limits for filing of appeals by the Department\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/taxclick.org\/#website\",\"url\":\"https:\/\/taxclick.org\/\",\"name\":\"All About Finance\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/taxclick.org\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/taxclick.org\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/taxclick.org\/#organization\",\"name\":\"All About Finance\",\"url\":\"https:\/\/taxclick.org\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/taxclick.org\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/taxclick.org\/wp-content\/uploads\/2016\/01\/taxclick-logo.png\",\"contentUrl\":\"https:\/\/taxclick.org\/wp-content\/uploads\/2016\/01\/taxclick-logo.png\",\"width\":235,\"height\":68,\"caption\":\"All About Finance\"},\"image\":{\"@id\":\"https:\/\/taxclick.org\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/taxclick.org\/#\/schema\/person\/001610fef58d5ab169d94a2403c6a227\",\"name\":\"Taxclick Team\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/taxclick.org\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/e6fa54245d717c2dfae29cb1bb4ee5d9?s=96&d=ANSPRESS_AVATAR_SRC&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/e6fa54245d717c2dfae29cb1bb4ee5d9?s=96&d=ANSPRESS_AVATAR_SRC&r=g\",\"caption\":\"Taxclick Team\"},\"description\":\"This is the team of the finance profession who, update the site on daily basis. The team is also responsible for giving the update as earliest and also give the timely reply to the quires asked by the visitors. The team can be reached at info@taxclick.org.\",\"url\":\"https:\/\/taxclick.org\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Revision of monetary limits for filing of appeals by the Department","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/taxclick.org\/type\/income-tax\/revision-monetary-limits-filing-appeals-department\/","og_locale":"en_US","og_type":"article","og_title":"Revision of monetary limits for filing of appeals by the Department","og_description":"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 ... Read more","og_url":"https:\/\/taxclick.org\/type\/income-tax\/revision-monetary-limits-filing-appeals-department\/","og_site_name":"All About Finance","article_published_time":"2018-07-12T22:26:04+00:00","article_modified_time":"2018-07-12T22:29:45+00:00","author":"Taxclick Team","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Taxclick Team","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/taxclick.org\/type\/income-tax\/revision-monetary-limits-filing-appeals-department\/#article","isPartOf":{"@id":"https:\/\/taxclick.org\/type\/income-tax\/revision-monetary-limits-filing-appeals-department\/"},"author":{"name":"Taxclick Team","@id":"https:\/\/taxclick.org\/#\/schema\/person\/001610fef58d5ab169d94a2403c6a227"},"headline":"Revision of monetary limits for filing of appeals by the Department","datePublished":"2018-07-12T22:26:04+00:00","dateModified":"2018-07-12T22:29:45+00:00","mainEntityOfPage":{"@id":"https:\/\/taxclick.org\/type\/income-tax\/revision-monetary-limits-filing-appeals-department\/"},"wordCount":189,"commentCount":1,"publisher":{"@id":"https:\/\/taxclick.org\/#organization"},"keywords":["appeals"],"articleSection":["Income Tax"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/taxclick.org\/type\/income-tax\/revision-monetary-limits-filing-appeals-department\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/taxclick.org\/type\/income-tax\/revision-monetary-limits-filing-appeals-department\/","url":"https:\/\/taxclick.org\/type\/income-tax\/revision-monetary-limits-filing-appeals-department\/","name":"Revision of monetary limits for filing of appeals by the Department","isPartOf":{"@id":"https:\/\/taxclick.org\/#website"},"datePublished":"2018-07-12T22:26:04+00:00","dateModified":"2018-07-12T22:29:45+00:00","breadcrumb":{"@id":"https:\/\/taxclick.org\/type\/income-tax\/revision-monetary-limits-filing-appeals-department\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/taxclick.org\/type\/income-tax\/revision-monetary-limits-filing-appeals-department\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/taxclick.org\/type\/income-tax\/revision-monetary-limits-filing-appeals-department\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/taxclick.org\/"},{"@type":"ListItem","position":2,"name":"Revision of monetary limits for filing of appeals by the Department"}]},{"@type":"WebSite","@id":"https:\/\/taxclick.org\/#website","url":"https:\/\/taxclick.org\/","name":"All About Finance","description":"","publisher":{"@id":"https:\/\/taxclick.org\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/taxclick.org\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/taxclick.org\/#organization","name":"All About Finance","url":"https:\/\/taxclick.org\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/taxclick.org\/#\/schema\/logo\/image\/","url":"https:\/\/taxclick.org\/wp-content\/uploads\/2016\/01\/taxclick-logo.png","contentUrl":"https:\/\/taxclick.org\/wp-content\/uploads\/2016\/01\/taxclick-logo.png","width":235,"height":68,"caption":"All About Finance"},"image":{"@id":"https:\/\/taxclick.org\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/taxclick.org\/#\/schema\/person\/001610fef58d5ab169d94a2403c6a227","name":"Taxclick Team","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/taxclick.org\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/e6fa54245d717c2dfae29cb1bb4ee5d9?s=96&d=ANSPRESS_AVATAR_SRC&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/e6fa54245d717c2dfae29cb1bb4ee5d9?s=96&d=ANSPRESS_AVATAR_SRC&r=g","caption":"Taxclick Team"},"description":"This is the team of the finance profession who, update the site on daily basis. The team is also responsible for giving the update as earliest and also give the timely reply to the quires asked by the visitors. The team can be reached at info@taxclick.org.","url":"https:\/\/taxclick.org\/author\/admin\/"}]}},"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"yarpp-thumbnail":false},"uagb_author_info":{"display_name":"Taxclick Team","author_link":"https:\/\/taxclick.org\/author\/admin\/"},"uagb_comment_info":1,"uagb_excerpt":"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…","_links":{"self":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts\/4334"}],"collection":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/comments?post=4334"}],"version-history":[{"count":0,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts\/4334\/revisions"}],"wp:attachment":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/media?parent=4334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/categories?post=4334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/tags?post=4334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}