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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..... al Board Direct Taxes Judicial Section New Delhi, 6th September 2019 Subject: -Exception 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 .....

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..... have not given due consideration to position of law or facts investigated by the department, there is no remedy available with the department for filing further 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 .....

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