Measures for reducing litigation- Clarification on Circulars 21/2015 and 8/2016

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..... and 8/2016 reg. Instructions were issued vide CBDT Circular No. 21/2015 dated 10.12.2015 , to the effect that appeals/SLPs should not be filed in cases where tax effect does not exceed the monetary limits specified under para 3 of the said Circular. It was also clarified therein that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits prescribed .....

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..... ates the mechanical filing of appeals in these cases. 3. However, it has been noticed that para 8 (c) of Circular No. 21 / 2015 , regarding cases where addition made on account of Revenue Audit Objection is deleted, is being erroneously interpreted and appeals are being mechanically filed by the Department without proper examination of the case on merits. This is contrary to the instructions .....

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