Revision of monetary limits for filing Department appeals/references before various appellate authorities - clarification in respect of instruction No. 1979.

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..... n in respect of instruction No. 1979 dated 27.3.2000 - regarding. Reference is invited to Board's Instruction No.1979 dated 27th March 2000 wherein monetary limits for filing appeals/references before various appellate authorities have been prescribed. Clarification has been sought regarding certain issues discussed in the said instruction. The Board have considered the issues raised and it is c .....

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..... edings are contemplated against any assessee. However, it is possible that the prosecution proceeding may be contemplated against any assessee on points different from the issues disputed in appeal. For example, case under consideration may relate to assessment order u/s 143(3) whereas the prosecution proceedings may have been initiated on other point like TDS. It is clarified that, the adverse ju .....

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