Exception to monetary limits for filing appeals specified in any Circular issued under Section 268A of the Income-tax Act, 1961

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..... ption to monetary limits for filing appeals specified in any Circular issued under Section 268A of the Income-tax Act, 1961-reg. Reference is invited to the Circulars issued from time to time by Central Board of Direct Taxes (the Board) under section 268A of the Income-tax Act, 1961 (the Act), for laying down monetary limits and other conditions for filing of departmental appeals before Income Ta .....

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..... her appeal in view of the prescribed monetary limits. 3. In this context, Board has decided that notwithstanding anything contained in any circular issued u/s 268A specifying monetary limits for filing of departmental appeals before Income Tax Appellate Tribunal (ITAT), High Courts and SLPs/appeals before Supreme Court, appeals may be filed on merits as an exception to said circular, where Board, .....

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