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TMI BlogGuidelines to Chief Comm. for filing appeal/reference.X X X X Extracts X X X X X X X X Extracts X X X X ..... een now decided that the decision to accept or contest adverse judgements of High Courts/ITAT etc. will be taken by the concerned Chief Commissioner. 3. The Board desire that while deciding the question of filing an appeal/reference in respect of an adverse judgment of High Court/ITAT etc., the Chief Commissioner should follow the following guidelines: Monetary Limits: Filing of departmental appeal/reference should be selective. Guidelines were issued laying down monetary limits of revenue effect of Rs.10,000/- for filing appeals before ITAT, Rs.30,000/- for Reference before High Court and Rs.60,000/- for appeals to Supreme Court (Instruction No.1573 dated 12.7.84 and 1612 dated 6.4.1985). These guidelines should be adhered to subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department. d) Where Board's order, notification, instruction or circular is the subject matter of adverse order. e) where in respect of one assessment year the order is contested in the case of an assessee for any reason, the adverse judgment for other years in the issue in that case should also be contested irrespective of the amount involved so that Department's case on the issue is not prejudiced on the ground that in respect of some year the Department has already accepted the assessee's case. A report to the Board should be sent in respect of the judgments containing strictures or which are contrary to Board's orders, notifications, instructions, circulars etc. iv) Adverse judgments which need not be contested; a) Where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t between the undertaking and the Department at the Board's level, the matter will be referred to Ministry of Law whose opinion will be binding on the undertaking and the Department. d) Where the revenue effect of the case is over Rs.5 lakhs and there is disagreement between the Commissioner and the Standing Counsel in regard to acceptance or non-acceptance of the judgment, Board's approval may be obtained. 4. Where for exceptional reasons, the Commissioner wants to deviate from the above guidelines, he must approach the Board well in time keeping the period of limitation in mind. 5. An Integrated Judicial Reference System (ITRS) has been set up in the office of Chief Commissioner, Hyderabad and is now operative. The acceptance or oth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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