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2016 (4) TMI 1155 - BOMBAY HIGH COURT

2016 (4) TMI 1155 - BOMBAY HIGH COURT - TMI - Maintainability of appeal - monetary limit - Held that:- As none of the two appeals have a tax effect of ₹ 20,00,000/or more, Mr. Suresh Kumar, learned Counsel appearing for the Revenue does not press these appeals. - INCOME TAX APPEAL NO. 4537 OF 2010 & INCOME TAX APPEAL NO. 238 OF 2011 - Dated:- 29-4-2016 - M.S. SANKLECHA & A.M. BADAR, J.J. Mr. Suresh Kumar for the appellant Mr. B.D. Damodar i/b Kanga & Co. for the respondent P.C. 1. .....

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r: 3: Henceforth, appeals/SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder: Sr. No. Appeals in Income Tax matters Monetary Limit (in Rs.) 1 Before Appellate Tribunal 10,00,000/- 2 Before High Court 20,00,000/ 3 Before Supreme Court 25,00,000/ It is clarified that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits prescribed above. Filing of appeal in such cases is to be decided on merits of th .....

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