Instruction No. 5 dated 16-7-2007
1. Reference is invited to Board’s Instruction No. 02/2005, dated 24-10-2005 wherein monetary limits for filing appeals before various appellate authorities have been prescribed.
2. With reference to para 2 of the above instruction, it is clarified that the ‘tax effect’ specified in para 2 means the tax only, i.e. tax excluding interest.
3. Para 3 of the Instruction No. 02/2005 is substituted as under:
“The Board has also decided that cases where the question of law involved or raised in appeal is/are of a recurring nature to be decided by the Court, should be separately considered on merits without being hindered by the monetary limits.”
4. Subject to paragraphs 2 and 3 above, the Instruction No. 979, dated 27-3-2000 clarified subsequently by Instruction No. 985, dated 29-6-2000 and Instruction No. 2/2005, dated 24-10-2005, will continue to govern the decision for filing of departmental appeals.
5. This Instruction will come into effect from 16-7-2007.
[F. No. 279/Misc.56/ 07-ITJ]