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TMI Blog2019 (8) TMI 1478X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals by the department are directed against the order dated 26.03.2019 of ld. CIT (A)- 4, Jaipur for the assessment years 2014-15 & 2016-17. 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 appeal is less than Rs. 50 lacs. 2. We have heard the ld. D/R as well as the ld. A/R. At the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court for reducing litigation. Appeals/SLPs in Income-tax 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 calcul ..... 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 appeal of the department is 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 this appeal is found to be more then Rs. 50,00,000/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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