Weightage in respect of high demand appeals. - Income Tax - 1835/1990

INSTRUCTION NO. 1835/1990 Dated: January 18, 1990 The Board vide Instruction No. 1819 dated 15th May, 1989 prescribed a system of weightage in respect of High demand appeals. A weightage of 3 units was prescribed in respect of appeals involving disputed demand of Rs. 2 lakhs and above. The question of giving weightage for disposal of High demand appeals involving disputed demand between Rs. 1 lakh and 2 lakhs has been considered by the Board and it has been decided that a weightage of 1 1/2 units shall be given in respect of appeals involving demand between Rs. 1 lakh to 2 lakhs. This weightage shall be available in respect of appeals decided after 1.1.1990 only and not have retrospective effect. These instructions are being issued in partial modification of Instruction No. 1819 dated 15th May, 1989. There is no change in respect of other norms laid in Instruction No. 1819 dated 15th May, 1989.