Analysis of Circular No. 17/2019 dated 08/08/2019

1. As a measure for reduction in the tax litigations, CBDT has further increased Monetary Limits for filing appeals by the Income Tax Department. The revised monetary limits are as under:

Sr. No. Appeals/SLPs in lncome tax matters Earlier Limits Revised Limits vide this circular
1 Before Appellate Tribunal 20,00,000 50,00,000
2 Before High Court 50,00,000 1,00,00,000
3 Before Supreme Court 1,00,00,000 2,00,00,000

2. Further, the new circular also clarified that above limits to be seen individually for each assessee and each assessment year; in case of –

  • If the disputed issue is for more than one AY, then appeal to be filed only for those AY when tax effects exceeds the above limits;
  • In case of combined order for more than one years of an assessee, then appeal to be filed only for those AY when tax effects exceeds the above limits;
  • In case of combined order for more than one assessee, then appeal to be filed only for those Assessee when tax effects exceeds the above limits.

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One Comment

  1. Naveen says:

    I think after tribunal dept appeal should not be allowed as this is showing lack of faith in apex body of CBDT itself by its own stakeholders.

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