CBDT-Appeal filing monetary limits applies to cross objections also
Government of India
Ministry of Finance
Central Board of Direct Taxes
F.NO.279/MISC./M-142/2007-ITJ (PART)
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 Cross objections below this monetary limit, already filed, should be pursued for dismissal as withdrawn/not pressed.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 Similarly, references to High Courts below the monetary limit of ₹ 20 lakhs should be pursued for dismissal as withdrawn/not pressed.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.
Yours faithfully,
(D S Chaudhry)
CIT (A&J) CBDT
New Delhi
The distinction between religious and charitable purposes is determined by institution's primary or dominant object and not merely by presence…
For determination of what constitutes a fit case to issue notice u/s 148, rule of relevancy of the material and…
AO is under an obligation to duly consider the explanation furnished by the assessee and assign reasons for rejecting the…
CBIC issues SoP for clearance of imported goods through Foreign Post Offices under Postal Import Regulations, 2025. Standard Operating Procedure…
Sale deed executed with full knowledge of only part consideration paid, cannot be rendered void or inoperative merely for non…
No fault in serving notice u/s 148 to last known address when assessee had not updated change of address in…