Home Highlights January 2016 Year 2016 This

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1. 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...

2. 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...

3. CBDT Revises the monetary limits for filing of appeals by the Department before ITAT, High Courts and SLP before Supreme Court - measures for reducing litigation

4. condonation of delay in filing appeal before the Commissioner of Customs (Appeals) - time limit prescribed u/s 149 - The appellant's appeal challenging the rejection of...

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

6. Monetary limit for filing an appeal - ‘Tax effect’ less than the prescribed limit - CBDT has no power of issue any instruction with retrospective effect - SC

7. Maintainability of appeal - monetary limit involved in the appeal - Smuggling - Gold Bars - The case involved the confiscation of 3.5 kg of gold bars by the Custom...

8. 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...

9. 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...

10. Condonation of delay in filing the appeal and non-payment of fee towards filing of appeal - delay of 920 days - The case revolved around an appeal filed against a ruling...

11. Benefit of SVLDRS - Revenue filed the appeal after the expiry of limitation of Scheme - the appeal of the Department has been filed after the expiry of period of...

12. Condonation of delay in filing of the appeal by the appellants before the Commissioner (Appeal) - The appellants argued that there were genuine and reasonable causes for...

13. Right of department to file any appeal or cross-objections before the Commissioner (Appeals) against Refund order - the Department could neither have filed an appeal...

14. Condonation of delay in filing appeal before Commissioner (Appeals) - Initially the appellant was advised to file a representation before the Chief Commissioner against...

15. Further Enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court —...