9911796707
TMI Blog2019 (9) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment are directed against the order dated 01.02.2018 of ld. CIT (A)-2, Udaipur for the assessment years 2010-11 & 2011-12. As per the grounds of appeal, the tax effect calculated by the AO in respect of the relief granted by the ld. CIT (A) which has been challenged in the present appeals are less than Rs. 50 lacs. 2. We have heard the ld. D/R as well as the ld. A/R. At the outset, we note tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal, High Courts and SLPs/appeals before Supreme Court for reducing litigation. Appeals/SLPs in Incometax matters Monetary Limit (Rs.) (previous limit) Monetary Limit (Rs.) (Revised Limit) Before Appellate Tribunal 20,00,000 50,00,000 Before High Court 50,00,000 1,00,00,000 Before Supreme Court 1,00,00,000 2,00,00,000 * The Assessing Officer shall calculate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In case where a composite order/ judgement involves more than one assessee, each assessee shall be dealt with separately." Accordingly, the appeals of the department are not maintainable being monetary limit is less than/not exceeding Rs. 50,00,000/-. 3. The department is at liberty to file the Miscellaneous Application in case the tax effect in these appeals is found to be more then Rs. 50,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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