Definition of 'High Demand Appeals'. - Income Tax - 1906/1993

INSTRUCTION NO. 1906/1993 Dated: May 18, 1993 The statistical data in respect of Commissioners of Income-tax (Appeals) collected by the Directorate of RSP PR includes the disposal and pendency of "High Demand Appeals" i.e. appeals involving disputed demand of Rs.1 lakh and above. 2. The Board have considered whether the above definition of "High Demand Appeals" requires to be revised in view of Instruction No.1895 (F.No.279/209/91-ITJ dated 11th August, 1992) allowing weightage, for quota purposes, to Commissioners of Income-tax (Appeals) only in respect of appeals involving disputed demand of above Rs.2 lakhs. It has been decided that "High Demand Appeals" will continue to be defined as appeals involving disputed demand of Rs.1 lakh and above only.