Monetary limit for filing second appeal.

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..... 10,000 and above. The logic is that after the tribunal confirms such orders in the light of the Gujarat High court decision in the case of patel brothers, the matters are being allowed to rest in cases where the revenue effect is less than 10000 as per the instructions of the board contained in D.O. Letter No.273/55/75-ITJ dated 12th September 1977. The process of filing 2nd appeals to the tribuna .....

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..... repetitive appeals to the tribunal against the order of the AACs/CsIT (Appeal) need not be filed on the same legal issue if the tax effect in each order is Rs.1000 or less. 3. However looking to the High percentage of filing of second appeals with regard to the allowance of entertainment expenses the board have decided that no second appeal to the tribunal should be filed in cases where the tax e .....

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