Government of India
Ministry of Finance
Central Board of Direct Taxes
New Delhi, 8th March, 2016
All Pr. Chief Commissioners of Income-tax
All Director Generals of Income-tax
Subject: Clarification on applicability of Circular 21/2015-reg:
The monetary limits for filing appeals before the Income Tax Appellate Tribunals and High Courts were raised to ₹ 10 lakhs and ₹ 20 lakhs respectively by Circular 21 of 2015 dated 10.12.2015. Queries have been received regarding the applicability of Circular 21 of 2015 to cross objections filed by the Department before the ITAT under section 253(4) of the Income-tax Act and to references to the High Court under sections 256(1) and 256(2) of the Act.
2. The matter was examined in the CBDT and it is clarified that the monetary limit of ₹ 10 lakhs for filing appeals before the ITAT would apply equally to cross objections under section 253(4) of the Act. Cross objections below this monetary limit, already filed, should be pursued for dismissal as withdrawn/not pressed. Filing of cross objections below the monetary limit may not be considered henceforth.
3. Similarly, references to High Courts below the monetary limit of ₹ 20 lakhs should be pursued for dismissal as withdrawn/not pressed. References below this limit may not be considered henceforth.
4. This clarification may be brought to the attention of all concerned.
(D S Chaudhry)
CIT (A&J) CBDT
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