TMI Blog2019 (8) TMI 1478X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/- to ₹ 50,00,000/-. Accordingly, the appeal of the department is not maintainable being monetary limit is less than/not exceeding ₹ 50,00,000/-. The department is at liberty to file the Miscellaneous Application in case the tax effect in this appeal is found to be more then ₹ 50,00,000/- or the case falls in any of the exceptions of the circular. - ITA No. 751 & 752/JP/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose of filing of appeal by the department before the Income Tax Appellate Tribunal from ₹ 20,00,000/- to ₹ 50,00,000/-. For ready reference, we reproduce the CBDT Circular No. 17 of 2019 dated 08.08.2019 as under :- 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 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2,00,00,000 The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues ..... X X X X Extracts X X X X X X X X Extracts X X X X
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