Exception to monetary limits - appeals may be filed on merits as ...

Circulars Income Tax

September 7, 2019

Exception to monetary limits - appeals may be filed on merits as an exception to said circular, where Board, by way of special order direct filing of appeal on merit in cases involved in organised tax evasion activity.

View Source

← Previous Next →

Exception to monetary limits - appeals may be filed on merits as ...

Circulars Income Tax

September 7, 2019

You may also like:

Circular No. 05/2024, issued by the Central Board of Direct Taxes (CBDT) under section 268A of the Income-tax Act, 1961, introduces measures to reduce litigation in...

The circular addresses the Reduction of Government Litigation by setting monetary limits for filing appeals before GSTAT, High Courts, and Supreme Court. It refers to...

The circular enhances monetary limits for filing appeals by the Income Tax Department before Income Tax Appellate Tribunal, High Courts, and Supreme Court. For appeals...

Monetary limit for filing appeal by Revenue - The department may not file appeal in isolation on the subject with lower valuation and wait for other similar to come and...

The Appellate Tribunal considered the maintainability of an appeal based on the monetary limit involved and the assessment made by the department. The Tribunal noted...

The CESTAT Chandigarh addressed the maintainability of appeals below the monetary threshold limit set by CBIC circulars. The tribunal emphasized the binding nature of...

Monetary Limit in filing Revenue Appeal - threshold limit for filing appeals as per Central Board of Indirect Customs (CBIC) circulars - Instruction are binding effect...

In the case before CESTAT Chandigarh, the issue revolved around the monetary limit for filing appeals by the Revenue Department as per CBIC circulars. The latest...

Maintainability of appeal - monetary limit involved in the appeal - It is thus clear from the CBEC circulars which are binding on the revenue that the monetary limit for...

The case involved an appeal dismissed due to the absence of a Board Resolution copy from the authorized signatory filing the appeal. The Appellate Tribunal held that as...

CESTAT, an appellate tribunal, addressed the maintainability of appeals based on a CBIC circular setting a monetary limit. The re-assessment of goods at an enhanced...

Penalty u/s 271(1)(c) - disallowance of 20% on account of bogus purchases - Monetary limit for filing appeal - The revenue has tried to make out a case that since the...

Monetary limit for filing an appeal by the revenue - since it is stated that the notional tax effect would be higher than the limits prescribed by the Board in different...

Revenue appeal - Monetary limit - If the tax effect is less than the monetary limit prescribed, the department can pursue the appeal only it falls in any of the...

Revision of exceptions to monetary limits for filing appeals deferred under provisions of Section 158AB [Where measures are taken to avoid repetitive appeals in a...

Quick Updates: