CBDT Raises Limit For Appeals To Reduce Litigations
A customer holds Indian rupee notes at a store in the Dadar wholesale flower market in Mumbai, India. (Photographer: Dhiraj Singh/Bloomberg)  

CBDT Raises Limit For Appeals To Reduce Litigations


The revenue department enhanced monetary limits for filing of appeals by the Income Tax Department at various tribunals in order to reduce litigation.

The monetary limit for an appeal before the Income Tax Appellate Tribunal has been increased to Rs 50 lakh from Rs 20 lakh, the Central Board of Direct Taxes said in a statement.

In case of high courts, the limit has been doubled to Rs 1 crore and in case of Supreme Court, the revised limit for filing appeal has been increased from Rs 1 crore to Rs 2 crore, it said.

The department said the limits have been increased to "effectively reduce taxpayer grievances/litigation” and help the department focus on litigation involving complex legal issues and high tax effect.

The CBDT noted there is a substantial pendency of appeals of the Income Tax Department before various appellate fora.

The limits were last revised in July, 2018.

Also read: Tax Paying Should Be A Pleasurable Experience, Says CBDT Chairman

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