Revision of monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and Supreme Court - measures for reducing litigation – Reg. - Income Tax - F. No. 279/Misc. 142/2007-ITJ (Pt)

F. No. 279/Misc.142/2007-ITJ (Pt) Government of India Ministry of Finance Department of Revenue Central Board Direct Taxes New Delhi the 10 th July, 2014 To All Chief Commissioners of Income-tax and All Directors General of Income-tax Subject: Revision of monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and Supreme Court - measures for reducing litigation Reg. I am directed to enclose herewith CBDT's Instruction No 5/2014 dated 10.07.2014 on the above mentioned subject. 2. This Instruction is issued u/s 268 A (1) of the Act and should be brought to the notice of all officers, DRs, Standing counsels and other counsels representing Department before ITAT or courts of law within the region for strict compliance with immediate effect. 3. Several instances have been brought to Board's notice wherein Department has had to face criticism/flak/stricture for filing appeal without due application of mind. I am, therefore, directed to draw your attention to Para 3 of the Instruction and re-iterate that the monetary limits so prescribed are merely guiding factor in deciding whether appeal should be filed or not. They should not be considered as the only factor in arriving at such decisions. Filing of appeal has to be decided strictly on merits . Yours faithfully (Priyanka Singh) (OSD), ITJ, CBDT