In the circular No. 9 of 2024, the CBDT has further enhanced the limit of filing the appeals by the Department before Income Tax Appellate Tribunal, High Court and Supreme Court respectively.
| S.No. | Appeals / SLPs in Income tax matters | Monetary Limit (Tax effect in Rs.) |
| 1 | Before ITAT | Rs. 60 Lakhs |
| 2 | Before High Court | Rs. 2 Crores |
| 3 | Before Supreme Court | Rs. 5 Crores |
In the circular, it has been mentioned that the appeals or SLPs should not be filed just on the basis of monetary limits exceeding but the merits of the case should also be taken into consideration in order to reduce the unnecessary litigations.
To view and download the circular, click Circular No. 9 of 2024 – Income tax
