Monetory Limits for filing of appeals on merits by department before Appellate Tribunal, High Courts and Supreme Court have been raised by CBDT vide its instruction no. 3/2011 [F. NO. 279/MISC. 142/2007-ITJ], DATED 9-2-2011. Earlier the monetory limits for filing appeals by Department were as follows:
Earlier Monetory Limits:
| Sl. No. | Appeals in Income- tax matters | Monetary Limit(In Rs.) |
| 1. | Appeal before Appellate Tribunal | 2,00,000/- |
| 2. | Appeal under section 260A before High Court | 4,00,000/- |
| 3. | Appeal before Supreme Court | 10,00,000/- |
Revised Monetory Limits:
S. No. | Appeals in Income-tax matters | Monetary Limit (In Rs.) |
1. | Appeal before Appellate Tribunal | 3,00,000 |
2. | Appeal u/s 260A before High Court | 10,00,000 |
3. | Appeal before Supreme Court | 25,00,000 |
The relevant circular is produced herebelow for ready reference of readers:
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INSTRUCTION NO. 3/2011 [F. NO. 279/MISC. 142/2007-ITJ], DATED 9-2-2011
Reference is Invited to Board’s instruction No. 5/2008 dated 15-5-2008 wherein monetary limits and other conditions for filing departmental appeals (In Income-tax matters) before Appellate Tribunal, High Courts and Supreme Court were specified.
2. In supersession of the above instruction, it has been decided by the Board that departmental appeals may be filed on merits before Appellate Tribunal, High Courts and Supreme Court keeping in view the monetary limits and conditions specified below.
3. Henceforth appeals shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder:—
S. No. | Appeals in Income-tax matters | Monetary Limit (In Rs.) |
1. | Appeal before Appellate Tribunal | 3,00,000 |
2. | Appeal u/s 260A before High Court | 10,00,000 |
3. | Appeal before Supreme Court | 25,00,000 |
It is clarified that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits prescribed above. Filing of appeal in such cases is to be decided on merits of the case.
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