Special Provision for appeal by Department - Section 268A - Income Tax - Ready Reckoner - Income Tax

Special Provision for appeal by Department - Section 268A This section empowers CBDT to fix monetary limit to regulate appeal by department, in order to avoid litigation in small cases. As per current circular , the department can file appeal only if the TAX EFFECT is more than following amount: For Appeal to ITAT More than ₹ 60,00,000 For Appeal to HC More than ₹ 2,00,00,000 Foe appeal to SC More than ₹ 5,00,00,000 If department has not filed appeal on a particular issue in case of a particular assessee in a particular year. Then it shall not stop the department from filing appeal on the same issue. In case of same assessee in another year. In case of another assessee in any year. The assessee cannot contend that the department has agreed on a particular issue by not filing appeal on such issue.